RAJEEV GUPTA vs. INCOME TAX OFFICER WARD 2(3) FARIDABAD AND OTHERS

CWP-37932 of 2025 (O&M)

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

CWP-37932 of 2025 (O&M)

Date of Decision: 23.12.2025

Rajeev Gupta

..... Petitioner

Versus

Income Tax Officer and others

..... Respondents

CORAM:- HON'BLE MRS. JUSTICE LISA GILL

HON'BLE MR. JUSTICE VIRINDER AGGARWAL

Present: Mr. Kartik Bansal, Advocate

for the petitioner.

Mr. Varun Issar, Sr. Standing Counsel

Ms. Pridhi Sandhu, Jr. Standing Counsel

for respondents-Income Tax Department.

**** LISA GILL, J.

CWP-37932 of 2025 (O&M)

-2- India and others, passed in CWP No. 15745-2024 and connected matter, (CWP No. 21509-2023 and other connected matters), decided on 29.07.2024. 3. It is submitted that Co-ordinate Bench of this Court in Jatinder Singh Bhangu’s case (supra) and Jasjit Singh’s case (supra), allowed the writ petitions on the same issue, as raised in the present writ petition, by granting liberty to the revenue to follow the procedure as laid down under the Act, 1961 and proceed accordingly, if so advised. Relevant portion of decision dated 19.07.2024 in Jatinder Singh Bhangu’s case (supra) reads as under:- “15. From the perusal of Section 151A, it is quite evident that scheme of faceless assessment is applicable from the stage of show cause notice under Section 148 as well as 148A. Clause 3(b) of notification dated 29.03.2022 issued under Section 151A clearly provides that scheme would be applicable to notice under Section 148. Even otherwise, it is a settled proposition of law that assessment proceedings commence from the stage of issuance of show cause notice. The object of introduction of faceless assessment would be defeated if show cause notice under Section 148 is issued by Juri ictional Assessing Officer. The respondents are heavily placing reliance upon office memorandum and letter issued by departmental authorities. It is axiomatic in tax jurisprudence that circulars, instructions and letters issued by Board or any other authority cannot override statutory provisions. The circulars are binding upon authorities and Courts are not bound by circulars. The SANJAY KHAN 2025.12.24 12:36 I attest to the accuracy and authenticity of this document Punjab and Haryana High Court, Chandigarh

CWP-37932 of 2025 (O&M)

-3- mandate of Section 144B, 151A readwith notification dated 29.03.2022 issued thereunder is quite lucid. There is no ambiguity in the language of statutory provisions, thus, office memorandum or any other instruction issued by Board or any other authority cannot be relied upon.”

(LISA GILL)

JUDGE

(VIRINDER AGGARWAL) 23.12.2025

JUDGE s.khan Whether speaking/reasoned: Yes/No Whether reportable: Yes/No SANJAY KHAN 2025.12.24 12:36 I attest to the accuracy and authenticity of this document Punjab and Haryana High Court, Chandigarh