Authority: High Court of Punjab and Haryana at Chandigarh
Order Date: 12 December 2024
Case Overview
- Petitioner: OM SAVITRI JINDAL CHARITABLE SOCIETY
- Respondents: UNION OF INDIA and others
- Case No.: CWP-33510-2024 (O&M)
- Bench: Hon'ble Mr. Justice Sanjeev Prakash Sharma and Hon'ble Mr. Justice Sanjay Vashisht
- The petition challenged several income‑tax notices issued by the Revenue under Section 148 of the Income Tax Act, 1961.
- The Court referred to earlier judgments: No. 21509 of 2023 (Jasjit Singh vs Union of India) decided 29 July 2024; No. 15745 of 2024 (same matter); and Jatinder Singh Bhangu vs Union of India decided 19 July 2024, all of which held that circulars or instructions cannot override statutory provisions and that authorities must strictly adhere to the Act.
- The Court reiterated that provisions of Sections 144B(7) & 144B(8) of the Act cannot be usurped, and that circulars are only permissible to supplement, not replace, statutory law.
Final Outcome
- Notices issued under Section 148 dated 28 February 2023, 16 March 2023, 20 March 2024 and 30 March 2023 are set aside for want of jurisdiction.
- The observations and orders of the Coordinate Bench are applied mutatis mutandis to the present case.
- All writ petitions filed in this matter are allowed.
- All pending applications are disposed.
- The interim order previously passed by the Court stands merged with the present order.
Topics: Taxation, Judicial Review, Income Tax Act