Authority: High Court of Punjab and Haryana at Chandigarh
Order Date: 27 August 2024
Case Overview
- Petition filed by an unnamed petitioner against Union of India and others concerning tax notices issued under Sections 148A(b), 148A(d) and 148.
- The Court noted that the matter had been finally adjudicated in CWP No.21509 of 2023 (Jasjit Singh vs Union of India) decided on 29 July 2024, which held that circulars or instructions cannot override statutory tax provisions and that notices issued without faceless assessment are ultra vires.
- The present notices dated 22‑03‑2024 (s.148A(b)), 04‑04‑2024 (s.148A(d)) and 04‑04‑2024 (s.148) were issued by the Joint Assessment Officer (JAO) without conducting the faceless assessment envisaged under Section 144B of the Income Tax Act, 1961.
Final Outcome
- The Court allowed the writ petition and set aside the aforementioned notices and the order dated 04‑04‑2024 for want of jurisdiction.
- All pending applications in the petition are disposed of.
- The revenue department may pursue assessment only in accordance with the procedures laid down in the Income Tax Act, 1961.
Topics: Tax Assessment, Judicial Review