Authority: High Court of Punjab and Haryana at Chandigarh
Order Date: 28 August 2024
Case Overview
- Petitioners: Maharaja Aggarsain Udyog (petitioner) vs. Income Tax Officer and other revenue officials (respondents).
- Nature of proceedings: Writ petition challenging the validity of notices issued by the Jurisdictional Assessing Officer (JAO) under Section 148 of the Income‑Tax Act, 1961, and subsequent proceedings initiated without a faceless assessment as envisaged under Section 144B(7 & 8).
- Background: The issue had been previously adjudicated by a coordinate bench in Writ Petition CWP‑21509‑2023 (Jasjit Singh vs. Union of India), which held that notices issued by the JAO were unjustified.
- Court’s reasoning: The Court reiterated that circulars or instructions issued by the Board cannot override statutory provisions; they may only supplement and aid implementation. Notices issued without adhering to Sections 148 and 144B were deemed contrary to law and caused hardship to assessees.
Final Outcome
- All writ petitions filed by Maharaja Aggarsain Udyog are allowed.
- Notices dated 28‑02‑2023, 16‑03‑2023, 20‑03‑2024, and 30‑03‑2023, together with the order dated 30‑03‑2023, are set aside for want of jurisdiction.
- The interim order dated 20‑?? (as referenced) stands merged with the present order.
- The revenue department may proceed only in accordance with the procedures laid down under the Income‑Tax Act, 1961.
- All other questions raised in the petition, which were not pressed by counsel, are dismissed.
- Any pending miscellaneous applications, if any, are disposed of accordingly.
Topics: Taxation, Judicial Review