Mangat Ram HUF Tax Notices Overturned

Authority: High Court of Punjab and Haryana at Chandigarh

Order Date: 04 October 2024

Case Overview

• Petitioner: Mangat Ram HUF; Respondents: Income Tax Officer and others (Income Tax Department).
• Bench: Hon’ble Mr. Justice Sanjeev Prakash Sharma and Hon’ble Mr. Justice Alok Jain.
• Counsel: Ms. Mamta Gupta Vishal Bharti Gupta (petitioner); Ms. Gauri Neo Rampal, Senior Standing Counsel (respondent).
• The Court relied on earlier judgments in Jasjit Singh vs Union of India (29‑07‑2024) and Jatinder Singh Bhangu vs Union of India (19‑07‑2024), reaffirming that circulars cannot override statutory provisions.
• It held that notices issued under Section 148 of the Income‑Tax Act, 1961, without conducting faceless assessment under Section 144B, are beyond jurisdiction.

Final Outcome

• Notices dated 28‑02‑2023, 16‑03‑2023, 20‑03‑2024 and 30‑03‑2023, and the order dated 30‑03‑2023, were set aside for want of jurisdiction.
• All writ petitions were allowed; all pending applications were disposed of.
• The interim order previously passed stands merged with the present order.

Topics: Taxation, Judicial Decision