9911796707
TMI Blog2024 (9) TMI 1199X X X X Extracts X X X X X X X X Extracts X X X X ..... issue notice u/s 148 - admittedly notice was issued by the JAO for re-assessment - HELD THAT:- As decided in Jasjit Singh [ 2024 (8) TMI 228 - PUNJAB AND HARYANA HIGH COURT ] 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... HARMA, J.(Oral) CM-12715-CWP-2024 Allowed as prayed for. CM-12716-CWP-2024 Application for placing on record judgment as Annexure A/l is allowed, subject to all just exceptions. CM-13150-CWP-2024 For the reasons mentioned in the application, the same is allowed. Newly added respondent is already represented. Amended cause title be placed accordingly. CWP-9262-2022 (O M) 1. Both the counsel are ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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. 2. 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 Offic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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