Authority: High Court of Punjab and Haryana at Chandigarh
Order Date: 05 September 2024
Case Overview
- Petitioner: Muktsar Cotton Private Limited; Respondents: Income Tax Officer and others.
- The writ petition challenged notices issued by the Assessing Officer under Section 148 of the Income Tax Act, 1961, allegedly without a faceless assessment as required by Section 144B.
- The Court referred to earlier judgments (Jasjit Singh v. Union of India, No.21509/2023 decided 29‑07‑2024; Jatinder Singh Bhangu v. Union of India, No.15745/2024) and a Coordinate Bench decision dated 19‑07‑2024, noting that the same legal questions had been settled.
- The Court reiterated that circulars cannot override statutory provisions and must only supplement them; any instruction that makes statutory provisions otiose is invalid.
- Notices dated 28‑03‑2023 and the order dated 30‑03‑2023 issued by the JAO were held ultra vires and set aside for lack of jurisdiction. Subsequent proceedings dated 28‑02‑2023, 16‑03‑2023, 20‑03‑2024 were also struck down under Section 148.
Final Outcome
- All writ petitions filed by Muktsar Cotton Private Ltd are allowed.
- The interim order is merged with the present order; the observations of the Coordinate Bench are applied mutatis mutandis.
- The notice dated 19‑04‑2024 and any pending applications are disposed of.
- Consequential proceedings under Section 148 are set aside, restoring the petitioner’s position.
Topics: Tax Law, Court Judgment