ASHOK KUMAR V. THE INCOME TAX OFFICER WARD SAMANA PATIALA AND OTHERS

CWP/20099/2024

AI Insights

The case involves a writ petition filed by Ashok Kumar against the Income Tax Officer and others, concerning the legality of certain notices and orders issued under the Income Tax Act, 1961. The petitioner challenged the jurisdiction and procedural correctness of the notices and orders issued for tax assessments. The court referenced a previous judgment in Jasjit Singh vs. Union of India, which had similar legal issues, to arrive at its decision. Both parties agreed that the issue had been adjudicated in the referenced case, leading to the setting aside of the contested notices and orders.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 763835 (HC-MISC)
• Appeal Type: Others
• Pronouncement Date: 29-08-2024
• Assessment Year: misc
• Other Referred Cases: Jasjit Singh vs. Union of India and others
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: AMANPREET SINGH
• Assessee Lawyers: ROCHAK SINGLA
• Keywords: Assessment; Circular; Income Tax; Instructions; Jurisdiction
• Section: 148; 119; 144B; 120

Judgement Text

"CWP-20099-2024 121 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. Amanpreet (A.P.) Singh, Sr. Standing Counsel for the SANJEEV PRAKASH SHARMA, J.(Oral) 1. Notice of motion. 2. Mr. Amanpreet (A.P.) Singh behalf of 3. Both the counsel are petition this Court in of India and others under: by instructions by the Board could not have 2024 (O&M) Page 1 of 3 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. Mr. Amanpreet (A.P.) Singh, Sr. Standing Counsel for the respondents/Revenue. **** SANJEEV PRAKASH SHARMA, J.(Oral) Notice of motion. Amanpreet (A.P.) Singh, Sr. Standing Counsel behalf of respondents/Revenue. 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 of India and others, decided on 29.07.2024, wherein this Court held as “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 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-20099-2024 (O&M) Date of Decision: 29.08.2024 . . . . Petitioner OTHERS . . . . Respondents HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA SANJAY VASHISTH Mr. Amanpreet (A.P.) Singh, Sr. Standing Counsel SANJEEV PRAKASH SHARMA, J.(Oral) , Sr. Standing Counsel accepts notice on that the issue involved in the present stands finally adjudicated in view of the judgment passed by CWP No.21509 of 2023 titled as Jasjit Singh vs. Union , decided on 29.07.2024, wherein this Court held as 16. We are in agreement with the view taken Bench and hold that such circular or instructions by the Board could not have been issued to (O&M) .2024 Petitioner . . . . Respondents accepts notice on that the issue involved in the present stands finally adjudicated in view of the judgment passed by CWP No.21509 of 2023 titled as Jasjit Singh vs. Union , decided on 29.07.2024, wherein this Court held as MOHIT GOYAL 2024.08.29 17:13 I attest to the accuracy and integrity of this document CWP-20099-2024 override statutory provisions or to make them otiose or obsolete. Legislative enactments having financial followed strictly and mandatorily. By powers contained 1961 as well as Section 144B (7 & 8), the cannot be allowed to usurp the legal provisions to their own the assessees. It also leav the taxpayers statutory provisions and no occasion to suggested by the learned counsel for what has already been held by the Coordinate Bench. Coordinate Bench under Section 148 of the Act, 1961 and the proceedings initiated thereafter without conducting the f assessment as envisaged under Section 144B of the Act, 1961, have bee 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 asid for want of jurisdiction. at liberty to follow the procedure as laid down under the Act, 1961 and proceed accordingly, if so advised. interim order passed by the with the present order.” 2024 (O&M) Page 2 of 3 override statutory provisions or to make them otiose or obsolete. Legislative enactments having financial followed strictly and mandatorily. By powers contained Sections 119 and 120 of the Act, 1961 as well as Section 144B (7 & 8), the 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 taxpayers instructions and 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 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 f assessment as envisaged under Section 144B of the Act, 1961, have beesn 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 asid 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.” override statutory provisions or to make them otiose or obsolete. Legislative enactments having financial be followed strictly and mandatorily. By exercising the 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 satisfaction and convenience causing hardship to confusion in the minds of instructions and supplementing the 17. In view of the aforesaid discussion, there is 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 (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 n 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 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 Court shall stand merged MOHIT GOYAL 2024.08.29 17:13 I attest to the accuracy and integrity of this document CWP-20099-2024 4. Keeping in view above, terms. The observations and order passed above shall apply mutandis 28.12.2023, dated 28.02.2024, proceedings 5. All pending applications also stand disposed of accordingly. August 29, 2024 Mohit goyal 1. Whether speaking/reasoned? 2. Whether reportable? 2024 (O&M) Page 3 of 3 Keeping in view above, we allow this Writ Petition in the aforesaid terms. The observations and order passed above shall apply mutandis to the present case. Accordingly, 28.12.2023, notice u/s 148A(b) dated 11.01.2024, order u/s 148A(d) dated 28.02.2024, notice u/s 148 dated proceedings are 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 this Writ Petition in the aforesaid terms. The observations and order passed above shall apply mutatis Accordingly, notice u/s 148A(a) dated notice u/s 148A(b) dated 11.01.2024, order u/s 148A(d) notice u/s 148 dated 28.02.2024 and consequential 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 mutatis notice u/s 148A(a) dated notice u/s 148A(b) dated 11.01.2024, order u/s 148A(d) and consequential MOHIT GOYAL 2024.08.29 17:13 I attest to the accuracy and integrity of this document "