Authority: High Court of Punjab and Haryana at Chandigarh

Order Date: 05 September 2024

Case Overview

  • Petitioner: Uklana Commodities Private Limited
  • Respondents: Income Tax Officer and others (Revenue Department)
  • Case Number: CWP‑22403‑2024 (O&M)
  • Nature of Proceeding: Writ petitions challenging revenue notices issued under the Income Tax Act, 1961.
  • Prior Judicial Pronouncements Cited:
  • No. 21509 of 2023 (Jasjit Singh vs Union of India) decided 29‑07‑2024.
  • No. 15745 of 2024 (Jatinder Singh Bhangu vs Union of India) decided 19‑07‑2024.
  • Statutory Provisions Discussed: Sections 119, 120, 144B(7 & 8) and Section 148 of the Income Tax Act, 1961.
  • Key Observations:
  • Instructions or circulars issued by the Board cannot override statutory provisions or render them otiose.
  • Circulars may only supplement statutory provisions for implementation.
  • Notices issued by the Jurisdictional Assessing Officer (JAO) without conducting the faceless assessment envisaged under Section 144B are contrary to the Act.
  • Notices dated 30‑03‑2023 and 05‑04‑2023, along with proceedings dated 28‑02‑2023, 16‑03‑2023, 20‑03‑2024, and 30‑03‑2023, were found to be issued without jurisdiction.

Final Outcome

  • All writ petitions filed by Uklana Commodities Private Limited are allowed.
  • The revenue notices dated 30‑03‑2023 and 05‑04‑2023, and the associated orders, are set aside for want of jurisdiction.
  • All pending applications in the matter are disposed of accordingly.
  • The interim order previously passed by the Court merges with the present order.

Topics: Taxation, Judicial Review, Income Tax Compliance