Authority: High Court of Punjab and Haryana at Chandigarh
Order Date: 25 October 2024
Case Overview
- Petitioner: M/S K.V. FOOTWEAR; Respondents: Chief Commissioner of Income Tax and others.
- The petition challenged notices issued under Section 148 of the Income Tax Act, 1961 dated 28‑02‑2023, 16‑03‑2023, 20‑03‑2023 and 30‑03‑2023, and the order dated 30‑03‑2023.
- The Court referred to earlier judgments: Jasjit Singh vs Union of India (29‑07‑2024), Jatinder Singh Bhangu vs Union of India (19‑07‑2024), and related coordinate‑bench decisions.
- The Court reiterated that circulars or instructions cannot override statutory provisions and must only supplement the Act; authorities cannot usurp legal provisions under Sections 144B(7 & 8).
Final Outcome
- All writ petitions filed by K.V. FOOTWEAR are allowed.
- Notices issued under Section 148 and the consequential proceedings are set aside for want of jurisdiction.
- The revenue department is directed to follow the procedure laid down in the Income Tax Act, 1961.
- All pending applications in the matter are disposed of.
- The interim order previously passed merges with the present final order.
Topics: Tax Law, Judicial Review