Authority: Punjab & Haryana High Court, Chandigarh
Order Date: 12 August 2024
Case Overview
- Petitioner: M/s Rajat Fibres; Respondents: Union of India and other revenue authorities.
- The writ petition challenged notices issued by the Joint Assessment Officer (JAO) under Section 148 of the Income Tax Act, 1961, alleging procedural irregularities, specifically the failure to conduct faceless assessment as mandated by Section 144B.
- The Court referred to its earlier judgment in CWP‑15745‑2024 (dated 19 July 2024) and to related petitions CWP‑21509‑2023, emphasizing that notices issued without faceless assessment are contrary to law.
- The petition also contested several orders dated 28‑02‑2023, 16‑03‑2023, 20‑03‑2024 and 30‑03‑2023, arguing lack of jurisdiction.
Final Outcome
- All writ petitions were allowed.
- The notice dated 23‑03‑2024 issued under Section 148 is set aside.
- Orders dated 28‑02‑2023, 16‑03‑2023, 20‑03‑2024 and 30‑03‑2023 are set aside for want of jurisdiction.
- The interim order previously passed merges with the present order.
- Revenue authorities are at liberty to follow the procedure laid down under the Income Tax Act, 1961, including faceless assessment under Section 144B, if advised.
- All pending miscellaneous applications are disposed of.
- The observations and directions of the earlier CWP‑15745‑2024 judgment apply mutatis mutandis to the present case.
Topics: Taxation, Court Order