Solis Sales India Tax Notices Quashed

Authority: High Court of Punjab and Haryana at Chandigarh

Order Date: 12 August 2024

Case Overview

• Petitioner: Solis Sales India Private Limited; Respondent: Income Tax Officer (Revenue).
• The petition challenged several notices issued under Section 144B of the Income Tax Act, 1961, dated 28‑02‑2023, 16‑03‑2023, 20‑03‑2024, and 30‑03‑2023, and an order dated 30‑03‑2023, as well as an order under Section 148A(d) dated 04‑04‑2024.
• The Court referred to its earlier judgment in Jasjit Singh vs. Union of India (29‑07‑2024), reiterating that the Revenue cannot override statutory provisions or issue circulars that are contrary to the Act.
• It held that the notices and the Section 148A(d) order were issued without jurisdiction, violating Sections 119, 144B(7 & 8) and the procedural requirements of the Act.

Final Outcome

• All writ petitions filed by Solis Sales India were allowed.
• Notices dated 28‑02‑2023, 16‑03‑2023, 20‑03‑2024, and 30‑03‑2023, together with the order dated 30‑03‑2023, were set aside for want of jurisdiction.
• The order dated 04‑04‑2024 under Section 148A(d) was quashed mutatis mutandis.
• All pending applications in the matter were disposed of accordingly.

Topics: Tax Litigation, Income Tax Compliance