Authority: High Court of Punjab and Haryana at Chandigarh
Order Date: 23 September 2024
Case Overview
- Petitioner: Aerial Telecom Solutions Pvt. Ltd.; Respondents: DCIT/ACIT Circle 1(1), Chandigarh and other revenue officials.
- The petition challenged several income‑tax notices issued under Section 148 of the Income Tax Act, 1961, alleging they were issued without the faceless assessment mandated by Section 144B.
- The Court relied on its earlier judgments in Jasjit Singh vs Union of India (CWP No.21509 of 2023, decided 29 July 2024) and Jatinder Singh Bhangu vs Union of India (CWP No.15745 of 2024, decided 19 July 2024), which held that revenue circulars cannot override statutory provisions.
- The Court observed that notices dated 28‑02‑2023, 16‑03‑2023, 20‑03‑2024, 30‑03‑2023 and the order dated 30‑03‑2023 were issued without conducting the faceless assessment and therefore lacked jurisdiction.
Final Outcome
- All the above‑mentioned notices and the order are set aside for want of jurisdiction.
- The notice issued by the Jurisdictional Assessing Officer on 22‑03‑2024 is also set aside.
- All pending applications in the matter are disposed.
- The revenue department may pursue assessment only in accordance with the procedures laid down in the Income Tax Act, 1961.
Topics: Tax Assessment, Income Tax Law