114 IN THHE HIGH COURT OF PUNJAAB AND HARYANA AT CHANDIGARRH CWP-225952-2024 (O&M) Date off Decision:04.10.2024 Haneela Bajwwa ..…...Petitionerr V/s Income Tax OOfficer and others …......Respondentss CORAM: HHON'BLE MR. JUSTICE SANNJEEV PRAKASH SHARMA HHON'BLE MR. JUSTICE ALOOK JAIN Present: MMr. Nikhil Goyal, Advocate and MMr. Dewangana Chhillar, Advoccate for the petitioner. MMr. Yogesh Putney, Senior Standding Counsel ffor the respondent-Income Tax DDepartment. ****** SANJEEV PRRAKASH SHARMA, J. (Oral) 1. NNotice of motion. 2. MMr. Yogesh Putney, Senior Stannding Counsel, accepts notice onn behalf of the rrespondent-Income Tax Departmment. 3. BBoth the counsel are ad idem that the issue involved in thee present petitioon stands finally examined and cconcluded by this Court in CWPP No.21509 off 2023 titled as Jasjit Singh vss. Union of India and others,, decided on 299.07.2024, and by the Coordinaate Bench in CWP No.15745 off 2024 titled aas Jatinder Singh Bhangu vs.. Union of India and others,, decided on 199.07.2024. This Court in Jasjit SSingh (supra) held as under: “16. We are in agreement with the view taken by the CCoordinate Bench and hold tthat such circular or i nstructions by the Board could nnot have been issued to ooverride statutory provisions or tto make them otiose or oobsolete. Legislative enactmennts having financial PARUL 2024.10.14 10:37 I attest to the accuracy and authenticity of this document CWP-25952-22024 (O&M) Page 2 of 3

i mplications are required to bee followed strictly and mmandatorily. By exercising the powers contained in SSections 119 and 120 of the AAct, 1961 as well as SSection 144B (7 & 8), the aauthorities cannot be aallowed to usurp the legal proovisions to their own ssatisfaction and convenience caausing hardship to the aassessees. It also leaves confusioon in the minds of the ttaxpayers. In the opinion of thhis Court, instructions aand circulars can be issued onnly for the purpose of ssupplementing the statutory proovisions and for their i mplementation. 117. In view of the aforesaid ddiscussion, there is no ooccasion to distinguish or takee a different view as ssuggested by the learned counseel for the revenue from wwhat has already been held by thhe Coordinate Bench. 118. Keeping in view the laww laid down by the CCoordinate Bench (supra), noticces issued by the JAO uunder Section 148 of the Act, 1961 and the pproceedings initiated thereafter wwithout conducting the ffaceless assessment as envisageed under Section 144B oof the Act, 1961, have been foundd to be contrary to the pprovisions of the Act, 1961 an d accordingly notices ddated 28.02.2023, 16.03.20223, 20.03.2024 and 330.03.2023 and order dated 30. 03.2023, are set aside ffor want of jurisdiction. 119. The respondents-revenue wwould be, however, at lliberty to follow the procedure aas laid down under the AAct, 1961 and proceed accordinggly, if so advised.

220. All the writ petitions are allowed. The interim oorder passed by the Court shall stand merged with the ppresent order.” PARUL 2024.10.14 10:37 I attest to the accuracy and authenticity of this document CWP-25952-22024 (O&M) Page 3 of 3 4. KKeeping in view above, we aallow this Writ Petition in thee aforesaid termms. The observations and order ppassed above shall apply mutatiss mutandis to thhe present case. Accordingly, nootice issued by the Jurisdictionall Assessing Officer u/s 148 dated 31.03.22023 (Annexure P-3) and alll consequentiall proceedings are set aside. 5. AAll pending applications also stannd disposed of accordingly. [SANJEEVV PRAKASH SHARMA] JUDGE [ALOK JAIN] October 04, 22024 JUDGE Parul Whether speakking / reasoned : YYes / No Whether Reporrtable : YYes / No PARUL 2024.10.14 10:37 I attest to the accuracy and authenticity of this document

114 IN THHE HIGH COURT OF PUNJAAB AND HARYANA AT CHANDIGARRH CWP-225952-2024 (O&M) Date off Decision:04.10.2024 Haneela Bajwwa ..…...Petitionerr V/s Income Tax OOfficer and others …......Respondentss CORAM: HHON'BLE MR. JUSTICE SANNJEEV PRAKASH SHARMA HHON'BLE MR. JUSTICE ALOOK JAIN Present: MMr. Nikhil Goyal, Advocate and MMr. Dewangana Chhillar, Advoccate for the petitioner. MMr. Yogesh Putney, Senior Standding Counsel ffor the respondent-Income Tax DDepartment. ****** SANJEEV PRRAKASH SHARMA, J. (Oral) 1. NNotice of motion. 2. MMr. Yogesh Putney, Senior Stannding Counsel, accepts notice onn behalf of the rrespondent-Income Tax Departmment. 3. BBoth the counsel are ad idem that the issue involved in thee present petitioon stands finally examined and cconcluded by this Court in CWPP No.21509 off 2023 titled as Jasjit Singh vss. Union of India and others,, decided on 299.07.2024, and by the Coordinaate Bench in CWP No.15745 off 2024 titled aas Jatinder Singh Bhangu vs.. Union of India and others,, decided on 199.07.2024. This Court in Jasjit SSingh (supra) held as under: “16. We are in agreement with the view taken by the CCoordinate Bench and hold tthat such circular or i nstructions by the Board could nnot have been issued to ooverride statutory provisions or tto make them otiose or oobsolete. Legislative enactmennts having financial PARUL 2024.10.14 10:37 I attest to the accuracy and authenticity of this document CWP-25952-22024 (O&M) Page 2 of 3

i mplications are required to bee followed strictly and mmandatorily. By exercising the powers contained in SSections 119 and 120 of the AAct, 1961 as well as SSection 144B (7 & 8), the aauthorities cannot be aallowed to usurp the legal proovisions to their own ssatisfaction and convenience caausing hardship to the aassessees. It also leaves confusioon in the minds of the ttaxpayers. In the opinion of thhis Court, instructions aand circulars can be issued onnly for the purpose of ssupplementing the statutory proovisions and for their i mplementation. 117. In view of the aforesaid ddiscussion, there is no ooccasion to distinguish or takee a different view as ssuggested by the learned counseel for the revenue from wwhat has already been held by thhe Coordinate Bench. 118. Keeping in view the laww laid down by the CCoordinate Bench (supra), noticces issued by the JAO uunder Section 148 of the Act, 1961 and the pproceedings initiated thereafter wwithout conducting the ffaceless assessment as envisageed under Section 144B oof the Act, 1961, have been foundd to be contrary to the pprovisions of the Act, 1961 an d accordingly notices ddated 28.02.2023, 16.03.20223, 20.03.2024 and 330.03.2023 and order dated 30. 03.2023, are set aside ffor want of jurisdiction. 119. The respondents-revenue wwould be, however, at lliberty to follow the procedure aas laid down under the AAct, 1961 and proceed accordinggly, if so advised.

220. All the writ petitions are allowed. The interim oorder passed by the Court shall stand merged with the ppresent order.” PARUL 2024.10.14 10:37 I attest to the accuracy and authenticity of this document CWP-25952-22024 (O&M) Page 3 of 3 4. KKeeping in view above, we aallow this Writ Petition in thee aforesaid termms. The observations and order ppassed above shall apply mutatiss mutandis to thhe present case. Accordingly, nootice issued by the Jurisdictionall Assessing Officer u/s 148 dated 31.03.22023 (Annexure P-3) and alll consequentiall proceedings are set aside. 5. AAll pending applications also stannd disposed of accordingly. [SANJEEVV PRAKASH SHARMA] JUDGE [ALOK JAIN] October 04, 22024 JUDGE Parul Whether speakking / reasoned : YYes / No Whether Reporrtable : YYes / No PARUL 2024.10.14 10:37 I attest to the accuracy and authenticity of this document