Authority: High Court of Punjab and Haryana at Chandigarh
Order Date: 15 October 2024
Case Overview
- Petitioner: M/S Jasdeep Kaur Chadha; Respondent: DCIT Circle‑4, Jalandhar (Revenue).
- The petition challenged notices issued by the Joint Assessment Officer (JAO) dated 28‑02‑2023, 16‑03‑2023, 20‑03‑2024 and 30‑03‑2023, alleging lack of jurisdiction and violation of statutory procedure.
- The Court referred to earlier coordinate‑bench judgments: Jasjit Singh vs Union of India (No. 21509/2023, decided 29‑07‑2024) and Jatinder Singh Bhangu vs Union of India (No. 15745/2024, decided 19‑07‑2024), which held that circulars or instructions cannot override provisions of the Income Tax Act, 1961.
- The Court emphasized that Sections 119, 120 and 144B(7‑8) of the Act must be strictly followed and that notices issued without faceless assessment under Section 144B are ultra vires.
Final Outcome
- All writ petitions filed by the petitioner are allowed.
- The notices dated 28‑02‑2023, 16‑03‑2023, 20‑03‑2024 and 30‑03‑2023 are set aside for want of jurisdiction.
- Consequential proceedings under Section 148 of the Act are also set aside.
- All pending applications in the matter are disposed of.
- The interim order previously passed merges with the present order.
Topics: Tax Law, Judicial Ruling