Authority: High Court of Punjab and Haryana at Chandigarh

Order Date: 03 December 2024

Case Overview

  • Case Number: CWP-32583-2024
  • Parties: Union of India and others (respondent‑revenue) vs. petitioner(s) (unnamed).
  • Bench: Hon'ble Mr. Justice Sanjeev Prakash Sharma and Hon'ble Mr. Justice Sanjay Vashisht.
  • Counsel: Petitioners represented by Mr. Nikhil Sharma and Mr. Pranav Jain; Respondent‑revenue represented by Ms. Gauri Neo Rampal, Sr. Standing Counsel.
  • Legal Background: The matter revisits issues already decided in:
  • CWP No.21509 of 2023 (Jasjit Singh vs. Union of India), decided 29 July 2024.
  • CWP No.15745 of 2024 (Jatinder Singh Bhangu vs. Union of India), decided 19 July 2024.
  • Key Legal Provisions Cited: Sections 119, 120 of the Income Tax Act, 1961; Section 144B(7 & 8) – faceless assessment; Section 148 – issuance of notice by Jurisdictional Assessing Officer (JAO).
  • Court’s Reasoning: The Court held that circulars or instructions issued by the Board cannot override statutory provisions. Notices issued without conducting faceless assessment as mandated by Section 144B are ultra vires and cause hardship to assessees.

Final Outcome

  • The Court set aside the following notices and related order for want of jurisdiction:
  • Notice dated 28‑02‑2023
  • Notice dated 16‑03‑2023
  • Notice dated 20‑03‑2024
  • Notice dated 30‑03‑2023
  • Order dated 30‑03‑2023
  • Notice dated 31‑08‑2024 issued by the Jurisdictional Assessing Officer under Section 148.
  • All pending applications in the present writ petition are disposed of.
  • The interim order previously passed merges with this final order.
  • The respondents‑revenue are directed to follow the procedure laid down under the Income Tax Act, 1961, if they wish to proceed further.

Topics: Income Tax Assessment, Judicial Review