Mukesh Gupta V. Union of India

CWP/9510/2023

AI Insights

The case involves Mukesh Gupta, the petitioner, who challenged the jurisdiction of the Jurisdictional Assessing Officer in invoking powers under Section 148 of the Income Tax Act, 1961, post the implementation of the faceless assessment regime. The High Court referenced similar cases, notably Jasjit Singh vs. Union of India and Jatinder Singh Bhangu vs. Union of India, where it was held that such actions must strictly adhere to statutory provisions and cannot be overridden by circulars or instructions. The court emphasized that legislative enactments with financial implications must be followed mandatorily, and any deviation causing confusion or hardship to assessees is not permissible.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 821445 (HC-CHANDIGARH)
• Appeal Type: Others
• Pronouncement Date: 04-10-2024
• Assessment Year: misc
• Other Referred Cases: Jasjit Singh vs. Union of India and others, Jatinder Singh Bhangu vs. Union of India and others
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: GAURI RAMPAL
• Assessee Lawyers: SANDEEP GOYAL
• Keywords: Amendment of writ petition; Faceless assessment; Income Tax; Jurisdiction
• Section: 148; 119; 144B; 120

Judgement Text

" 124-2 IN THE HIGH COURT OF PUNJAB AND HARYANA Mukesh Gupta Union of India and CORAM: HON’BLE MR. JUSTICE HON’BLE MR. JUSTIC Present Mr. Ms. SANJEEV PRAKASH SHARMA, CM-16057-CWP 1. Application has been moved for amendment of the writ petition relating to invoking powers by the Jurisdictional Assessing Officer under Section 148 of the Income Tax Act, 1961, after the new regime of faceless assessment. 2. In view of the averments made in the application, the same is allowed. Amended writ petition is taken on record today. CWP-9510-2023 3. Notice of motion. 4. Ms. Gauri Neo Rampal, behalf of the revenue. IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CM CWP Date of Decision: Gupta Vs. Union of India and Others HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MR. JUSTICE ALOK JAIN Mr. Sandeep Goyal, Advocate for the Ms. Gauri Neo Rampal, Sr. Standing Counsel (through video conferencing). *** SANJEEV PRAKASH SHARMA, J.(Oral) CWP-2024 Application has been moved for amendment of the writ petition relating to invoking powers by the Jurisdictional Assessing Officer under Section 148 of the Income Tax Act, 1961, after the new regime of faceless In view of the averments made in the application, the same is allowed. Amended writ petition is taken on record 2023 (O&M) Notice of motion. Ms. Gauri Neo Rampal, Sr. Standing Counsel behalf of the revenue. IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CM-16057-CWP-2024 in/and CWP-9510-2023 (O&M) Date of Decision: 04.10.2024 …Petitioner …Respondents SANJEEV PRAKASH SHARMA ALOK JAIN , Advocate for the petitioner. Sr. Standing Counsel for the revenue (through video conferencing). J.(Oral) Application has been moved for amendment of the writ petition relating to invoking powers by the Jurisdictional Assessing Officer under Section 148 of the Income Tax Act, 1961, after the new regime of faceless In view of the averments made in the application, the same is allowed. Amended writ petition is taken on record and is taken on board Sr. Standing Counsel accepts notice on Application has been moved for amendment of the writ petition relating to invoking powers by the Jurisdictional Assessing Officer under Section 148 of the Income Tax Act, 1961, after the new regime of faceless In view of the averments made in the application, the same is and is taken on board accepts notice on RAJESH KUMAR 2024.10.14 12:40 I attest to the accuracy and authenticity of this order/judgment. Punjab & Haryana High Court, Chandigarh. [2] CWP-9510-2023 (O&M) 5. Learned counsel for the parties are ad idem that the substantial issue involved in the present petition stands finally examined and concluded by this Court in CWP No.21509 of 2023 titled as Jasjit Singh vs. Union of India and others, decided on 29.07.2024, and by the Coordinate Bench in CWP No.15745 of 2024 titled as Jatinder Singh Bhangu vs. Union of India and others, decided on 19.07.2024. This Court in Jasjit Singh (supra) 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 implications are required to be followed strictly and mandatorily. By exercising the powers contained in 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 taxpayers. In the opinion of this Court, instructions and circulars can be issued only for the purpose of supplementing the statutory provisions and for their implementation. 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, RAJESH KUMAR 2024.10.14 12:40 I attest to the accuracy and authenticity of this order/judgment. Punjab & Haryana High Court, Chandigarh. [3] CWP-9510-2023 (O&M) 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 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.” 6. Keeping in view above, we allow this Writ Petition in the aforesaid terms. The observations and order passed above shall apply mutatis mutandis to the present case. Accordingly, notice issued by the Jurisdictional Assessing Officer under Section 148 of the Income Tax Act, dated 06.04.2023 and all consequential proceedings are set aside. 7. All pending applications also stand disposed of accordingly. (SANJEEV PRAKASH SHARMA) JUDGE (ALOK JAIN) JUDGE 04.10.2024 rajesh 1. Whether speaking/reasoned? : Yes/No 2. Whether reportable? : Yes/No RAJESH KUMAR 2024.10.14 12:40 I attest to the accuracy and authenticity of this order/judgment. Punjab & Haryana High Court, Chandigarh. "