Authority: High Court of Punjab and Haryana at Chandigarh
Order Date: 18 September 2024
Case Overview
- Petitioners: RBR Real Estate Developers Pvt. Ltd. and Developers Pvt. Ltd.; Respondents: Union of India and others (Income Tax Department).
- The writ petitions challenged tax notices issued under Section 148 of the Income Tax Act, 1961, alleging that the Assessing Officer proceeded without a faceless assessment as required by Section 144B.
- The Court relied on earlier judgments in Jasjit Singh vs. Union of India (29 July 2024) and Jatinder Singh Bhangu vs. Union of India (19 July 2024), reaffirming that circulars or instructions cannot override statutory provisions such as Sections 119, 120 and 144B.
- Notices dated 28‑Feb‑2023, 16‑Mar‑2023, 20‑Mar‑2024 and 30‑Mar‑2023, together with the order dated 30‑Mar‑2023, were held to be issued without jurisdiction and therefore set aside.
Final Outcome
- All writ petitions are allowed; the interim order previously granted stands merged with this judgment.
- All pending applications are disposed of.
- The respondents may re‑initiate assessment proceedings strictly in accordance with the provisions of the Income Tax Act, 1961.
Topics: Tax Assessment, Judicial Review