Authority: High Court of Punjab and Haryana at Chandigarh

Order Date: 15 October 2024

Case Overview

  • Petitioner: Gargi Woollens Private Limited; Respondents: Income Tax Officer and another.
  • The writ petition challenged notices issued by the Jurisdictional Assessing Officer (JAO) under Section 148 of the Income Tax Act, 1961, dated 28‑02‑2023, 16‑03‑2023, 20‑03‑2024, 30‑03‑2023 and a notice dated 31‑08‑2024, along with subsequent proceedings.
  • The Court referred to earlier decisions in CWP No.15745 of 2024 (Jatinder Singh Bhangu vs Union of India) and CWP No.21509 of 2023, emphasizing that circulars or instructions cannot override statutory provisions and must only supplement them.
  • It held that notices issued without conducting the faceless assessment envisaged under Section 144B were beyond the authority’s jurisdiction.

Final Outcome

  • All writ petitions were allowed.
  • Notices dated 28‑02‑2023, 16‑03‑2023, 20‑03‑2024, 30‑03‑2023 and 31‑08‑2024, and the order dated 30‑03‑2023, were set aside for want of jurisdiction.
  • The interim order previously passed stands merged with this order.
  • The revenue department may re‑initiate proceedings only by following the procedure laid down in the Income Tax Act, 1961.

Topics: Tax Law, Judicial Decision