Solis Sales India Private Limited vs Income Tax Officer
2024 Latest Caselaw 14396 P&H

Citation : 2024 Latest Caselaw 14396 P&H
Judgement Date : 12 August, 2024

Punjab-Haryana High Court

Solis Sales India Private Limited vs Income Tax Officer on 12 August, 2024

Author: Sanjeev Prakash Sharma

Bench: Sanjeev Prakash Sharma

                                 Neutral Citation No:=2024:PHHC:103711-DB




CWP-19512-2024
          2024 (O&M)
                                    Page 1 of 2

122
       IN THE HIGH COURT OF PUNJAB AND HARYANA AT
                      CHANDIGARH
                                                       CWP-19512-2024 (O&M)
                                                     Date of Decision: 12.08.2024
                                                                            .2024
SOLIS SALES INDIA PRIVATE LIMITED
                                                                     . . . . Petitioner
                                         Vs.
INCOME TAX OFFICER
                                                . . . . Respondent
                                    ****
CORAM:      HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA
            HON'BLE MR. JUSTICE SANJAY VASHISTH
                                    ****
Present:    Mr. Vivek Sethi, Advocate
            for the petitioner.

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

1. Notice of motion.

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

respondents/Revenue respondents/Revenue.

3. The issue involved in the present petition stands finally adjudicated in

view of the judgment judgment passed by this Court in CWP No.21509 of 2023

others,, decided on titled as Jasjit Singh vs. Union of India and others

29.07.2024, wherein this Court held as under:

"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 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 convenience causing hardship to the assessees. It also leaves confusion in the minds of the

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Neutral Citation No:=2024:PHHC:103711-DB

CWP-19512-2024 2024 (O&M)

taxpayer instructions and supplementing the statutory taxpayers 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 C 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 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.