ASHOK KUMAR V. INCOME TAX OFFICER, WARD SAMANA

CWP/18971/2024

AI Insights

The case involves a writ petition filed by Ashok Kumar against the Income Tax Officer and others, challenging the validity of notices and orders issued under Sections 148 and 148A(d) of the Income Tax Act, 1961. The petitioner argued that the assessments were conducted without following the faceless assessment procedure as required under Section 144B. The respondents, represented by Mr. Amanpreet Singh, Sr. Standing Counsel, acknowledged that the issue was covered by a previous judgment in Jasjit Singh vs. Union of India. The court, referencing this precedent, held that the procedural lapses and the issuance of notices without adhering to the statutory requirements were invalid.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 749599 (HC-MISC)
• Appeal Type: Others
• Pronouncement Date: 07-08-2024
• Assessment Year: misc
• Other Referred Cases: Jasjit Singh vs. Union of India
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: AMANPREET SINGH
• Assessee Lawyers: ROCHAK SINGLA
• Keywords: Circular instructions; Faceless assessment; Financial enactments; Jurisdiction; Statutory provisions
• Section: 148; 119; 144B; 148A(d); 120

Judgement Text

"CWP-18971 of 2024 129 IN THE HIGH COURT OF PUNJAB AND HARYANA AT ASHOK KUMAR THE INCOME TAX OFFICER AND CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MR. JUSTICE Present: Mr for the petitioner ( Mr. for the SANJEEV PRAKASH SHARMA, J.(Oral) 1. Notice 2. Mr. Amanpreet Singh, Sr. Standing Counsel respondents/Revenue 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: Coordinate instructions by the Board could not have override statutory provisions obsolete. Legislative enactments having finan followed strictly and mandatorily. By exercising the powers contained Section 144B (7 & 8), the usurp the legal provisions to their own convenience c leaves and of 2024(O&M) Page 1 of 2 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ASHOK KUMAR Vs. THE INCOME TAX OFFICER AND OTHERS **** HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MR. JUSTICE SANJAY VASHISTH **** Mr. Rochak Singla, Advocate for the petitioner (through video conferencing) Mr. Amanpreet Singh, Sr. Standing Counsel for the respondents/Revenue. **** SANJEEV PRAKASH SHARMA, J.(Oral) Notice of motion. Mr. Amanpreet Singh, Sr. Standing Counsel 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 , 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 override statutory provisions or to make them otiose or obsolete. Legislative enactments having finan 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 convenience causing hardship to the assessees. It also leaves confusion in the minds of the taxpayers and supplementing the statutory provisions and IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-18971-2024 (O&M) Date of Decision: 07.08.2024 . . . . Petitioner OTHERS . . . . Respondents HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA SANJAY VASHISTH Standing Counsel SANJEEV PRAKASH SHARMA, J.(Oral) Mr. Amanpreet Singh, Sr. Standing Counsel accepts notice on behalf of 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 , decided on 29.07.2024, wherein this Court held as under: . We are in agreement with the view taken by the Bench and hold that such circular or instructions by the Board could not have been issued to or to make them otiose or obsolete. Legislative enactments having financial be followed strictly and mandatorily. By exercising the powers Sections 119 and 120 of the Act, 1961 as well as authorities cannot be allowed to usurp the legal provisions to their own satisfaction and ausing hardship to the assessees. It also confusion in the minds of the taxpayers instructions supplementing the statutory provisions and (O&M) .2024 Petitioner . . . . Respondents accepts notice on behalf of 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 RASHMI 2024.08.08 10:33 I attest to the accuracy and integrity of this document CWP-18971 of 2024 occasion to su has already been held by the Coordinate Bench. Coordinate Bench under Section 148 of the Act, 1961 and the 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. 30.03.2023, are set aside for want of jurisdiction. liberty to follow the procedure as laid down under the Act, 1961 and proceed accordingly, if so advised. order passed by the Court shall stand merged with the present order. 3. Keeping in view above, we The observations and order passed above shall apply the present c (P-3), notice u/s 148 dated 27.02.2024 and order u/s 148A(d) dated 27.02.2024 4. All pending applications also stand disposed of accordingly. August 07, 2024 Rashmi 1. Whether speaking/reasoned? 2. Whether reportable? of 2024(O&M) Page 2 of 2 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 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 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. 30.03.2023, are set aside for want of jurisdiction. 19. The respondents-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 writ petitions are allowed. The interim order passed by the Court shall stand merged with the present order.” Keeping in view above, we allow this Writ Petition in the aforesaid terms. The observations and order passed above shall apply the present case. Accordingly, notices dated notice u/s 148 dated 27.02.2024 and order u/s 148A(d) dated 27.02.2024(P-7) are hereby set aside. All pending applications also stand disposed of accordingly. (SANJEEV PRAKASH SHARMA , 2024 1. Whether speaking/reasoned? Yes/No 2. Whether reportable? Yes/No . In view of the aforesaid discussion, there is no distinguish or take a different view as ggested by the learned counsel for the revenue from what has already been held by the Coordinate Bench. Keeping in view the law laid down by the (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. revenue would be, however, at liberty to follow the procedure as laid down under the Act, 1961 and proceed accordingly, if so advised. are allowed. The interim order passed by the Court shall stand merged with the this Writ Petition in the aforesaid terms. The observations and order passed above shall apply mutatis mutandis to ase. Accordingly, notices dated 27.12.2023(P-2), 11.01.2024 notice u/s 148 dated 27.02.2024 and order u/s 148A(d) dated All pending applications also stand disposed of accordingly. SANJEEV PRAKASH SHARMA) JUDGE (SANJAY VASHISTH) JUDGE Yes/No Yes/No this Writ Petition in the aforesaid terms. to 11.01.2024 notice u/s 148 dated 27.02.2024 and order u/s 148A(d) dated RASHMI 2024.08.08 10:33 I attest to the accuracy and integrity of this document "