Adit Gupta vs Income Tax Officer And Others

Sanjeev Prakash Sharma, J

Notice of motion.

Mr. Vaarun Issar, Sr. Standing Counssel accepts notice on behalf of responddents/Revenue.

Both the counsel are ad idem that the issue involved in the present petitionn stands finally examined and concluded by this Court in CWP No.215509 of 2023 titled as Jasjit Singhh vs. Union of India and others, decidedd on 29.07.2024, and by thee Coordinate Bench in CWP No.157745 of 2024 titled as Jatinder Singh Bhangu vs. Union of India and othhers, decided on 19.07.2024. This Court in Jasjit Singh (supra) held as under:

“16. We are in agreemennt with the view taken by the Coordinate Bench and holld 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 enactmennts 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 proovisions to their own satisfaction and convenience caausing hardship to the assessees. It also leaves confusion in the minds of the taxpayers. In the opinion of thhis Court, instructions and circulars can be issued onnly for the purpose of supplementing the statutory proovisions and for their implementation.

In view of the aforesaaid discussion, there is no occasion to distinguish or taake a different view as suggested by the learned counseel for the revenue from what has already been held by the Coordinate Bench.

Keeping in view the law laid down by the Coordinate Bench (supra), noticces issued by the JAO under Section 148 of the Act, 19661 and the proceedings initiated thereafter without conducting the faceless assessment as envisaged under Section 144B of the Act, 1961, have been found too 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.

The respondents-revennue would be, however, at liberty to follow the procedurre as laid down under the Act, 1961 and proceed accorddingly, if so advised.

All the writ petitions are allowed. The interim order passed by the Couurt shall stand merged with the present order.”

Keeping in view above, we allow thiss Writ Petition in the aforesaid terms. The observations and order passed above shall apply mutatis mutanddis to the present case. Accorddingly, notice dated 31.03.2024 issued under Section 148 of the Income Tax Act, 1961 by Jurisdicctional Assessing Officer as well as the consequential proceeddings are set aside.

All pennding applications also stand dispposed of accordingly.