128 IN THHE HIGH COURT OF PUNJAAB AND HARYANA AT CHANDIGARRH CWP-331514-2024 (O&M) Date off Decision:22.11.2024 SMT. GAYATTRI TIWARI ..…...Petitioner(s) VV/s. UNION OF INNDIA AND ANOTHER …......Respondent(s) CORAM: HHON'BLE MR. JUSTICE SANJNJEEV PRAKASH SHARMA HHON'BLE MR. JUSTICE SANJNJAY VASHISTH Present: MMr. Amit Jain, Advocate for the petitioner. MMr. Varun Issar, Senior Standingg Counsel, ffor the respondent-Income Tax DDepartment ****** SANJEEV PRRAKASH SHARMA, J. (Oral) 1. NNotice of motion. 2. MMr. Varun Issar, Senior Standiing Counsel, accepts notice onn behalf of the rrespondents/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 SiSingh (supra) held as under: “16. We are in agreement with the view taken by the CCoordinate Bench and hold tthat such circular or iinstructions by the Board could nnot have been issued to ooverride statutory provisions or tto make them otiose or oobsolete. Legislative enactmennts having financial iimplications 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 Suresh Kumar 2024.11.25 14:09 I attest to the accuracy and integrity of this document CWP-31514-202024 (O&M) Page 2 of 3 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 iimplementation.

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 foun d to be contrary to the pprovisions of the Act, 1961 annd 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.” 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 the present case. Accordinggly, notice dated 20.04.20233 (Annexure P-16) issued by the Jurisdictional AAssessing Officer u/s 148 of thee Suresh Kumar 2024.11.25 14:09 I attest to the accuracy and integrity of this document CWP-31514-202024 (O&M) Page 3 of 3

Income Tax Act, 1961 and all consequentiial proceedings thereof are sett aside. 5. AAll pending applications also stannd disposed of accordingly. [SANJEEVV PRAKASH SHARMA] JUDGE [SANNJAY VASHISTH] November 222, 2024 JUDGE Ess Kay Whether speakking / reasoned : YYes / No Whether Reporrtable : YYes / No Suresh Kumar 2024.11.25 14:09 I attest to the accuracy and integrity of this document

128 IN THHE HIGH COURT OF PUNJAAB AND HARYANA AT CHANDIGARRH CWP-331514-2024 (O&M) Date off Decision:22.11.2024 SMT. GAYATTRI TIWARI ..…...Petitioner(s) VV/s. UNION OF INNDIA AND ANOTHER …......Respondent(s) CORAM: HHON'BLE MR. JUSTICE SANJNJEEV PRAKASH SHARMA HHON'BLE MR. JUSTICE SANJNJAY VASHISTH Present: MMr. Amit Jain, Advocate for the petitioner. MMr. Varun Issar, Senior Standingg Counsel, ffor the respondent-Income Tax DDepartment ****** SANJEEV PRRAKASH SHARMA, J. (Oral) 1. NNotice of motion. 2. MMr. Varun Issar, Senior Standiing Counsel, accepts notice onn behalf of the rrespondents/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 SiSingh (supra) held as under: “16. We are in agreement with the view taken by the CCoordinate Bench and hold tthat such circular or iinstructions by the Board could nnot have been issued to ooverride statutory provisions or tto make them otiose or oobsolete. Legislative enactmennts having financial iimplications 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 Suresh Kumar 2024.11.25 14:09 I attest to the accuracy and integrity of this document CWP-31514-202024 (O&M) Page 2 of 3 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 iimplementation.

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 foun d to be contrary to the pprovisions of the Act, 1961 annd 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.” 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 the present case. Accordinggly, notice dated 20.04.20233 (Annexure P-16) issued by the Jurisdictional AAssessing Officer u/s 148 of thee Suresh Kumar 2024.11.25 14:09 I attest to the accuracy and integrity of this document CWP-31514-202024 (O&M) Page 3 of 3

Income Tax Act, 1961 and all consequentiial proceedings thereof are sett aside. 5. AAll pending applications also stannd disposed of accordingly. [SANJEEVV PRAKASH SHARMA] JUDGE [SANNJAY VASHISTH] November 222, 2024 JUDGE Ess Kay Whether speakking / reasoned : YYes / No Whether Reporrtable : YYes / No Suresh Kumar 2024.11.25 14:09 I attest to the accuracy and integrity of this document