Authority: High Court of Punjab and Haryana at Chandigarh

Order Date: 16 October 2024

Case Overview

  • Petitioner: Shri Guru Singh Sabha (through its President) vs. Respondents: Income Tax Officer and others (Revenue).
  • The petition challenged notices and orders issued under Sections 148 and 148A of the Income Tax Act, 1961, alleging lack of jurisdiction and violation of statutory procedure.
  • The Court noted that the issues had been conclusively decided in earlier judgments: CWP No.21509 of 2023 (Jasjit Singh vs. Union of India, decided 29 July 2024) and CWP No.15745 of 2024 (Jatinder Singh Bhangu vs. Union of India, decided 19 July 2024), which held that circulars cannot override statutory provisions and that faceless assessment must be conducted under Section 144B.
  • The Court reiterated that notices issued without faceless assessment are contrary to the Act and set aside the specific notices dated 28‑02‑2023, 16‑03‑2023, 20‑03‑2024, 30‑03‑2023 and the order dated 30‑03‑2023, as well as notice under Section 148A(b) dated 17‑01‑2024, order under Section 148A(d) dated 27‑02‑2024, and notice dated 27‑02‑2024 issued by the Jurisdictional Assessing Officer under Section 148.

Final Outcome

  • All the challenged notices and orders are declared void for want of jurisdiction.
  • The Revenue is free to follow the procedure laid down in the Income Tax Act if it so advises.
  • All pending applications in the present petition are disposed of.
  • The interim order previously passed merges with the present order, granting complete relief to the petitioner.

Topics: Tax Law, Judicial Relief