Authority: High Court of Punjab and Haryana at Chandigarh
Order Date: 24 September 2024
Case Overview
- Petitioners: Consolidate Realtors Private Limited; Respondents: Deputy Income Tax Officer and others (revenue department).
- The writ petition challenged several income‑tax notices and orders issued under Sections 148A(b), 148A(d) and 148 of the Income‑Tax Act, 1961.
- Notices in question: dated 31.03.2024 (u/s 148A(b)), 27.04.2024 (u/s 148A(d)), and 27.04.2024 (u/s 148). Earlier notices dated 28.02.2023, 16.03.2023, 20.03.2024, 30.03.2023 and an order dated 30.03.2023 were also contested.
- The Court referred to earlier judgments CWP No.21509 of 2023 (Jasjit Singh vs Union of India) and CWP No.15745 of 2024 (Jatinder Singh Bhangu vs Union of India), which held that circulars or instructions cannot override statutory provisions and that faceless assessment under Section 144B must be observed.
- The Court observed that the revenue authorities had issued notices and proceeded with assessments without conducting the faceless assessment mandated by Section 144B, rendering the actions ultra vires.
Final Outcome
- All writ petitions were allowed.
- Notices dated 31.03.2024 (u/s 148A(b)), 27.04.2024 (u/s 148A(d)), 27.04.2024 (u/s 148) and the consequential proceedings were set aside for want of jurisdiction.
- Earlier notices dated 28.02.2023, 16.03.2023, 20.03.2024, 30.03.2023 and the order dated 30.03.2023 were also set aside.
- The revenue department may pursue assessment only in accordance with the procedures prescribed under the Income‑Tax Act, 1961.
- All pending applications in the matter were disposed of.
Topics: Tax Assessment, Judicial Review