Authority: High Court of Punjab and Haryana at Chandigarh

Order Date: 23 September 2024

Case Overview

  • Petitioner: M/S Shiv Enterprises; Respondents: Union of India and others.
  • The petition challenged notices issued under Section 148 of the Income Tax Act, 1961 during the faceless assessment regime, alleging lack of jurisdiction.
  • The petition referenced earlier judgments: Jasjit Singh vs Union of India (No.21509 of 2023, decided 29‑07‑2024) and Jatinder Singh Bhangu vs Union of India (No.15745 of 2024, decided 19‑07‑2024), wherein the Court held that circulars cannot override statutory provisions.
  • The revenue counsel argued that the notices were valid; the petitioner sought quashing of notices dated 28‑02‑2023, 16‑03‑2023, 20‑03‑2024 and the order dated 30‑03‑2023.

Final Outcome

  • The Court held that the notices and the order were issued without jurisdiction and set them aside.
  • All writ petitions were allowed.
  • Notices dated 28‑02‑2023, 16‑03‑2023, 20‑03‑2024 and the order dated 30‑03‑2023 were quashed.
  • All pending applications were disposed of.
  • The interim order previously passed merges with the present order.

Topics: Tax Law, Faceless Assessment