Authority: High Court of Punjab and Haryana at Chandigarh
Order Date: 20 September 2024
Case Overview
- Petitioners: Rajinder Kaur (Petitioner)
- Respondents: Union of India and others
- The writ petition (CWP‑24249‑2024) was heard by a bench comprising Justice Sanjeev Prakash Sharma and Justice Sanjay Vashisht.
- The Court referred to earlier coordinated bench decisions: Jasjit Singh vs. Union of India (CWP‑21509 of 2023) decided on 29 July 2024, and Jatinder Singh Bhangu vs. Union of India decided on 19 July 2024.
- The Court reiterated that circulars or instructions issued by the Board cannot override statutory provisions; they may only supplement the implementation of the law.
- Emphasising Sections 119 and 120 of the Income Tax Act, 1961, together with Section 144B(7 & 8), the Court held that authorities cannot usurp legal provisions to cause hardship to assessees or create confusion.
Findings & Reasoning
- Notices issued by the Jurisdictional Assessing Officer (JAO) under Section 148 of the Income Tax Act, 1961, and subsequent proceedings were found to be without jurisdiction because they were initiated without the faceless assessment mandated by Section 144B.
- Specific notices dated 28‑02‑2023, 16‑03‑2023, 20‑03‑2024 and 30‑03‑2023, along with the order dated 30‑03‑2023, were set aside for want of jurisdiction.
- The Court held that the revenue department must follow the procedure laid down under the Act and may proceed only if advised accordingly.
Final Outcome
- All writ petitions were allowed.
- The interim order previously passed by the Court stands merged with the present order.
- Notices and consequential proceedings mentioned above are set aside.
- All pending applications in the matter are disposed of accordingly.
Topics: Taxation, Judicial Review