Authority: High Court of Punjab and Haryana at Chandigarh
Order Date: 14 August 2024
Case Overview
- Petition: Amit Saket and Co Co. (Petitioner) filed a writ petition against Income Tax Officer, Ward 1, Hisar (Respondent).
- Case Number: CWP-19837-2024 (O&M).
- Bench: Hon'ble Mr. Justice Sanjeev Prakash Sharma and Hon'ble Mr. Justice Sanjay Vashisht.
- Counsel for petitioner: Mr. (name not specified) and Mr. Alok Mittal, Advocate with Ishwinder Singh, Advocate.
- Counsel for respondent: Ms. Vedika, Advocate for Ms. Gauri Neo Rampal Opal, Sr. Standing Counsel.
- The Court referred to its earlier judgment in CWP No.21509 of 2023 (Jasjit Singh vs. Union) decided on 29 July 2024, emphasizing that Board circulars cannot override statutory provisions of the Income Tax Act, 1961.
- The Court examined notices issued under Section 148A dated 05.04.2023 and other notices dated 28.02.2023, 16.03.2023, 20.03.2024, and 30.03.2023, finding them issued without jurisdiction and contrary to the provisions of the Act.
Final Outcome
- All writ petitions filed by the petitioner were allowed.
- Notices issued under Section 148A dated 05.04.2023 and the related proceedings were set aside for want of jurisdiction.
- The observations and orders previously passed are applied mutatis mutandis to the present case.
- All pending applications in the matter are disposed of accordingly.
- The interim order previously passed merges with the present order, finalizing the relief granted to the petitioner.
Topics: Court Judgment, Taxation Law, Procedural Jurisdiction