Authority: High Court of Punjab and Haryana at Chandigarh

Order Date: 12 November 2024

Case Overview

  • Petition: Sonata Exports Limited (petitioner) vs Income Tax Officer and others (respondents).
  • The petition challenged several notices issued under Section 148 of the Income Tax Act, 1961, alleged to have been issued without the faceless assessment procedure mandated by Section 144B.
  • The Court referred to earlier decisions in Jasjit Singh vs Union of India (29‑Jul‑2024) and Jatinder Singh Bhangu vs Union of India (19‑Jul‑2024), holding that such circulars cannot override statutory provisions.
  • Notices dated 28‑Feb‑2023, 16‑Mar‑2023, 20‑Mar‑2023, 30‑Mar‑2023 and the order dated 30‑Mar‑2023 were found to be beyond the jurisdiction of the assessing officer and were set aside.
  • A further notice dated 05‑Mar‑2024 issued under Section 148 was also set aside.

Final Outcome

  • All writ petitions filed by Sonata Exports Ltd were allowed.
  • The aforementioned notices and the order were declared void.
  • All pending applications in the matter were disposed of.
  • The interim order previously passed stands merged with this final order.

Topics: Income Tax; Judicial Relief