Authority: High Court of Punjab and Haryana at Chandigarh
Order Date: 09 December 2024
Case Overview
- Petitioner: Rehmat Group of Education; Respondents: Union of India and others (Revenue).
- The petition challenged notices and an order issued on 12 April 2023 under Section 148 and Section 148A(d) of the Income Tax Act, 1961, alleging lack of jurisdiction and violation of statutory procedure.
- The Court noted that the issues had already been decided in two coordinate‑bench judgments: Jasjit Singh v. Union of India (CWP No. 21509 of 2023, decided 29 July 2024) and Jatinder Singh Bhangu v. 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 by a Jurisdictional Assessing Officer (JAO) under Section 148 must be followed by a faceless assessment as mandated by Section 144B of the Act.
- The Court found the notices dated 28 Feb 2023, 16 Mar 2023, 20 Mar 2024 and 30 Mar 2023, and the order dated 30 Mar 2023, to be beyond jurisdiction for not complying with the faceless assessment requirement.
Final Outcome
- The writ petition is allowed.
- The order dated 12 April 2023 and the notice dated 12 April 2023 issued under Sections 148 and 148A(d) of the Income Tax Act, 1961 are set aside for want of jurisdiction.
- All pending applications in the matter are disposed of.
- The interim order previously passed merges with the present order.
Topics: Tax Law, Judicial Review