Authority: Punjab & Haryana High Court, Chandigarh
Order Date: 06.09.2024
Case Overview
- Parties: Sumaanya Developers Pvt. Ltd. (petitioner) vs Deputy Commissioner of Income Tax and other respondents.
- The petition challenged notices issued by the Income Tax Department under Section 148 of the Income Tax Act, 1961, alleging lack of jurisdiction and procedural irregularities.
- The Court referred to earlier judgments: CWP No.15745 of 2024 (Jatinder Singh Bhangu vs Union of India) decided on 19.07.2024, and CWP No.21509 of 2023 (Jasjit Singh vs ...) decided on 29.07.2024, reaffirming that circulars cannot override statutory provisions.
- The Court observed that notices issued by the Jurisdictional Assessing Officer (JAO) without conducting faceless assessment under Section 144B were contrary to the Act.
Observations & Directions
- Notices dated 28‑02‑2023, 16‑03‑2023, 20‑03‑2024, 30‑03‑2023 and the order dated 30‑03‑2023 are set aside for want of jurisdiction.
- The notice issued by the JAO under Section 148 dated 28‑03‑2024 and all consequential proceedings are also set aside.
- The revenue may proceed in accordance with the procedure laid down under the Act, 1961, if it so advises.
- All writ petitions are allowed; the interim order previously passed stands merged with the present order.
- All pending applications are disposed of accordingly.
Final Outcome
- The Court fully allows the writ petition, annuls the challenged notices and order, and merges the interim order with the present judgment, thereby restoring the petitioner’s position.
Topics: Tax Law; Judicial Relief