Premier Plasmotec Tax Notice Set Aside

Authority: High Court of Punjab and Haryana at Chandigarh

Order Date: 21 October 2024

Case Overview

• Petitioner: M/s Premier Plasmotec Private Ltd.
• Respondents: National Faceless Assessment Centre and others (Revenue).
• The petition challenged notices issued under Section 148 of the Income Tax Act, 1961, alleging lack of faceless assessment as required by Section 144B.
• The Court noted that the substantive issue had been conclusively decided in earlier judgments: Jasjit Singh vs Union of India (CWP No.21509 of 2023, decided 29 July 2024) and Jatinder Singh Bhangu vs Union of India (CWP No.15745 of 2024, decided 19 July 2024).
• Those precedents held that circulars or instructions cannot override statutory provisions and that notices issued without complying with faceless assessment are ultra vires.

Final Outcome

• The notice dated 29 March 2024 issued by the Jurisdictional Assessing Officer under Section 148 is set aside for want of jurisdiction.
• Notices dated 28 February 2023, 16 March 2023, 20 March 2024, and 30 March 2023, together with the order dated 30 March 2023, are also set aside.
• All pending applications in the writ petition are disposed of.
• The interim order previously passed merges with the present order.

Topics: Tax Assessment, Judicial Review