Sunil Bhalla vs Income Tax Officer And Others
2024 Latest Caselaw 13858 P&H

Punjab-Haryana High Court

Sunil Bhalla vs Income Tax Officer And Others on 6 August, 2024

Author: Sanjeev Prakash Sharma

Bench: Sanjeev Prakash Sharma

                                Neutral Citation No:=2024:PHHC:100404-DB


CWP-18785
    18785 of 2024(O&M)
             2024
                                   Page 1 of 2

112

      IN THE HIGH COURT OF PUNJAB AND HARYANA AT
                     CHANDIGARH

                                                   CWP-18785-2024 (O&M)
                                                 Date of Decision: 06.08.2024
                                                                        .2024

SUNIL BHALLA
                                                                 . . . . Petitioner
                                      Vs.

INCOME TAX OFFICER AND OTHERS
                                                              . . . . Respondents
                       ****
CORAM: HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA
       HON'BLE MR. JUSTICE SANJAY VASHISTH

                                ****
Present:    Mr Nikhil Goyal, Advocate
            Mr.
            for the petitioner.

         Mr. Ranvijay Singh, Sr. Standing Counsel
         for the respondents/Revenue.
                                ****
SANJEEV PRAKASH SHARMA, J.(Oral)

1. Notice of motion.

2. Mr. Ranvijay Singh, Sr. Standing Counsel accepts notice on behalf of

respondents/Revenue and fairly states that the issue involved in the

present petition stands covered by the judgment passed by this Court in

CWP No.21509 of 2023 titled as Jasjit Singh vs. Union of India and

others,, decided on 29.07.2024, wherein this Court held as under:

"16.. We are in agreement with the view taken by the Coordinate Bench and hold that such circular or instructions by the Board could not have been issued to override statutory provisions or to make them otiose or obsolete. Legislative enactments having financial be followed strictly and mandatorily. By exercising the powers contained Sections 119 and 120 of the Act, 1961 as well as Section 144B (7 & 8), the authorities cannot be allowed to usurp the legal provisions to their own satisfaction and

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Neutral Citation No:=2024:PHHC:100404-DB

CWP-18785 18785 of 2024(O&M)

convenience causing hardship to the assessees. It also convenience leaves confusion in the minds of the taxpayers instructions and supplementing the statutory provisions and

17.. In view of the aforesaid discussion, there is no occasion to distinguish or take a different view as suggested by the learned counsel for the revenue from what has already been held by the Coordinate Bench.

18. Keeping in view the law laid down by the Coordinate Bench (supra), notices issued by the JAO under Section 148 of the Act, 1961 and the proceedings initiated thereafter without conducting the faceless assessment as envisaged under Section 144B of the Act, 1961, have been found to be contrary to the provisions of the Act, 1961 and accordingly notices dated 28.02.2023, 16.03.2023, 20.03.2024 and 30.03.2023 and order dated 30.03.2023, are set aside for want of jurisdiction.

19. The respondents-revenue revenue would be, however, at liberty to follow the procedure as laid down under the Act, 1961 and proceed accordingly, if so advised.

20. All the writt petitions are allowed. The interim order passed by the Court shall stand merged with the present order."

order.

3. Keeping in view above, we allow this Writ Petition in the aforesaid terms.

The observations and order passed above shall apply mutatis mutandis to

thee present case. Accordingly, notice u/s 148 dated 24.03.2024 24.03.2024(P-3) is

hereby set aside.

4. All pending applications also stand disposed of accordingly.

(SANJEEV SANJEEV PRAKASH SHARMA SHARMA) JUDGE

(SANJAY VASHISTH) JUDGE August 06,, 2024 Rashmi

1. Whether speaking/reasoned? Yes/No

2. Whether reportable? Yes/No

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