Authority: High Court of Punjab and Haryana at Chandigarh

Order Date: 29 July 2024

Case Overview

  • Petitioners: T.C Agro Food Industries (and others) filed writ petitions against the National Faceless Assessment Centre, Delhi.
  • Respondents: National Faceless Assessment Centre (representing the Revenue Department).
  • The dispute concerned notices and orders issued by the Assessing Officer under the Income Tax Act, 1961, allegedly issued without conducting faceless assessment as required by Section 144B and beyond the officer’s jurisdiction.
  • The Court referred to earlier judgments (India and Others Writ Petitions CWP‑21509‑2023, Jasjit Singh v. Union of India) and held that circulars or instructions cannot override statutory provisions.
  • Notices dated 28‑02‑2023, 16‑03‑2023, 20‑03‑2024, 30‑03‑2023 and orders dated 30‑03‑2023 were found to be contrary to law; similarly, notices dated 06‑03‑2023, 15‑03‑2023, 28‑03‑2023, 16‑10‑2023 and 28‑11‑2023 were set aside.

Final Outcome

  • The writ petition was allowed in full.
  • All aforementioned notices and orders were set aside for lack of jurisdiction.
  • The Revenue Department was directed to follow the procedure laid down under the Income Tax Act, 1961, including faceless assessment under Section 144B.
  • Any pending applications were ordered to be disposed of in accordance with the Court’s directions.

Topics: Taxation, Judicial Review