Authority: High Court of Punjab and Haryana at Chandigarh
Order Date: 30 August 2024
Case Overview
- Petitioners: Brahma City Private Limited (Petitioner) vs. Deputy Commissioner of Income Tax (Respondent).
- Bench: Hon'ble Mr. Justice Sanjeev Prakash Sharma and Hon'ble Mrs. Justice Ritu Tagore.
- Counsel: For petitioner – Mr. Salil Kapoor, Advocate, assisted by Mr. Kushagra Mahajan; for respondent – Mrs. Urvashi Dhugga, Senior Standing Counsel, Revenue.
- The matter arose from notices issued by the Assessing Officer under Section 148 of the Income Tax Act, 1961, without conducting the faceless assessment mandated by Section 144B.
- The Court referred to earlier judgments: No.21509 of 2023 (Jasjit Singh vs. Union of India, decided 29‑07‑2024), No.15745 of 2024 (title not specified), and Jatinder Singh Bhangu vs. Union of India (decided 19‑07‑2024), all emphasizing that circulars or instructions cannot override statutory provisions.
- The Court reiterated that legislative enactments with financial implications must be strictly followed and that authorities cannot usurp legal provisions to cause hardship to assessees.
Final Outcome
- Notices dated 28‑02‑2023, 16‑03‑2023, 20‑03‑2023, and 30‑03‑2023, along with the order dated 30‑03‑2023, are set aside for want of jurisdiction.
- All writ petitions filed by Brahma City Private Ltd are allowed.
- All pending applications in the matter are disposed of accordingly.
- The interim order previously passed by the Court stands merged with the present order.
Topics: Tax Law, Judicial Rulings