Ashish Nagi vs Income Tax Officer And Others
2024 Latest Caselaw 13869 P&H

Citation : 2024 Latest Caselaw 13869 P&H
Judgement Date : 6 August, 2024

Punjab-Haryana High Court

Ashish Nagi vs Income Tax Officer And Others on 6 August, 2024

Author: Sanjeev Prakash Sharma

Bench: Sanjeev Prakash Sharma

                                  Neutral Citation No:=2024:PHHC:100409-DB




CWP-18771-2024
          2024 (O&M)
                                     Page 1 of 3

109

      IN THE HIGH COURT OF PUNJAB AND HARYANA AT
                     CHANDIGARH

                                                      CWP-18771-2024 (O&M)
                                                    Date of Decision: 06.08.2024
                                                                           .2024

ASHISH NAGI
                                                                   . . . . Petitioner
                                         Vs.

INCOME TAX OFFICER AND OTHERS
                                                                . . . . Respondents
                              ****
CORAM: HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA
         HON'BLE MR. JUSTICE SANJAY VASHISTH
                              ****
Present: Mr B.M. Monga, Advocate
         Mr.
         Mr. Rohit Kaura, Advocate
         Mr. Rajiv Sharma, Advocate
         for the petitioner.
               Mr. Saurabh Kapoor, Sr. Standing Counsel
               M Pridhi Sandhu, Jr. Standing Counsel
               Ms.
               Ms. Muskan Goel, Advocate
               for the respondents/Revenue.

                       ****
SANJEEV PRAKASH SHARMA, J.(Oral)

1. Notice of motion.

2. Mr. Saurabh Kapoor, Sr. Standing Counsel accepts notice on behalf of

respondents/Revenue respondents/Revenue.

3. Both the counsel are ad idem that the issue involved in the present

petition stands finally adjudicated in view of the judgment passed by

this Court in CWP No.21509 of 2023 titled as Jasjit Singh vs. Union

others decided on 29.07.2024, wherein this Court held as of India and others,

under:

1 of 3

Neutral Citation No:=2024:PHHC:100409-DB

CWP-18771-2024 2024 (O&M)

"16.

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 otio 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 provisions to their own satisfaction and convenience causing hardship to the assessees. It also 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 occ 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 notic 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, accordingly, if so advised.