Authority: High Court of Punjab and Haryana at Chandigarh
Order Date: 19 September 2024
Case Overview
- Petitioner: Singla Industrial Corporation; Respondent: Income Tax Officer, Ward 2.
- The petition challenged notices issued under Section 148 of the Income Tax Act, 1961, and related orders dated 28‑Feb‑2023, 16‑Mar‑2023, 30‑Mar‑2023, and an order dated 30‑Mar‑2023, as well as a notice dated 30‑Aug‑2024.
- The Court referred to earlier judgments: Jasjit Singh v. Union of India (No. 21509 of 2023, decided 29‑Jul‑2024) and Jatinder Singh Bhangu v. Union of India (decided 19‑Jul‑2024), emphasizing that circulars or instructions cannot override statutory provisions.
- The Court reiterated that provisions of Sections 144B(7 & 8) and Sections 119, 120 of the Act must be strictly followed and that revenue authorities cannot usurp legal provisions.
Final Outcome
- All writ petitions filed by Singla Industrial Corporation are allowed.
- Notices dated 28‑Feb‑2023, 16‑Mar‑2023, 30‑Mar‑2023 and the order dated 30‑Mar‑2023 are set aside for lack of jurisdiction.
- The notice dated 30‑Aug‑2024 issued under Section 148 is also set aside.
- The interim order previously passed merges with the present order.
- All pending applications in the matter are disposed of accordingly.
Topics: Tax Assessment, Judicial Review