CWP-33720-2024 (O&M) Page 1 of 3 127 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-33720-2024 (O&M) Date of Decision: 13.12.2024 SANJAY BANSAL . . . . Petitioner Vs. UNION OF INDIA AND OTHERS . . . . Respondents **** CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MR. JUSTICE SANJAY VASHISTH **** Present: Mr. Jasdeep Singh, Advocate, and Mr. Bhavya Mangla, Advocate, for the petitioner. **** SANJEEV PRAKASH SHARMA, J.(Oral) 1. Notice of motion. 2. accept notice on behalf of respondents/Revenue. 3. Both the counsel are ad idem that the 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 LAVISHA 2024.12.13 15:19 I attest to the accuracy and authenticity of this order/judgment Punjab & Haryana High Court, Chandigarh CWP-33720-2024 (O&M) Page 2 of 3 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, 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 LAVISHA 2024.12.13 15:19

I attest to the accuracy and authenticity of this order/judgment Punjab & Haryana High Court, Chandigarh CWP-33720-2024 (O&M) Page 3 of 3 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.” 4. 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 dated 06.02.2024 issued under Section 148A(b) of the Act, order dated 29.03.2024 passed under Section 148A(d) of the Act, and notice dated 29.03.2024 issued under Section 148 of the Income Tax Act, 1961 by Jurisdictional Assessing Officer as well as the consequential proceedings are set aside. 5. All pending applications also stand disposed of accordingly. (SANJEEV PRAKASH SHARMA) JUDGE (SANJAY VASHISTH) JUDGE December 13, 2024 Lavisha 1. Whether speaking/reasoned? Yes/No 2. Whether reportable? Yes/No LAVISHA 2024.12.13 15:19 I attest to the accuracy and authenticity of this order/judgment Punjab & Haryana High Court, Chandigarh

CWP-33720-2024 (O&M) Page 1 of 3 127 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-33720-2024 (O&M) Date of Decision: 13.12.2024 SANJAY BANSAL . . . . Petitioner Vs. UNION OF INDIA AND OTHERS . . . . Respondents **** CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MR. JUSTICE SANJAY VASHISTH **** Present: Mr. Jasdeep Singh, Advocate, and Mr. Bhavya Mangla, Advocate, for the petitioner. **** SANJEEV PRAKASH SHARMA, J.(Oral) 1. Notice of motion. 2. accept notice on behalf of respondents/Revenue. 3. Both the counsel are ad idem that the 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 LAVISHA 2024.12.13 15:19 I attest to the accuracy and authenticity of this order/judgment Punjab & Haryana High Court, Chandigarh CWP-33720-2024 (O&M) Page 2 of 3 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, 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 LAVISHA 2024.12.13 15:19

I attest to the accuracy and authenticity of this order/judgment Punjab & Haryana High Court, Chandigarh CWP-33720-2024 (O&M) Page 3 of 3 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.” 4. 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 dated 06.02.2024 issued under Section 148A(b) of the Act, order dated 29.03.2024 passed under Section 148A(d) of the Act, and notice dated 29.03.2024 issued under Section 148 of the Income Tax Act, 1961 by Jurisdictional Assessing Officer as well as the consequential proceedings are set aside. 5. All pending applications also stand disposed of accordingly. (SANJEEV PRAKASH SHARMA) JUDGE (SANJAY VASHISTH) JUDGE December 13, 2024 Lavisha 1. Whether speaking/reasoned? Yes/No 2. Whether reportable? Yes/No LAVISHA 2024.12.13 15:19 I attest to the accuracy and authenticity of this order/judgment Punjab & Haryana High Court, Chandigarh