Authority: High Court of Punjab and Haryana at Chandigarh
Order Date: 30 August 2024
Case Overview
- Petitioners: M/S Vasant Vihar Homes (Petitioner) vs. Union of India and others (Respondents).
- Case No.: CWP‑21411‑2024 (O&M).
- Bench: Hon'ble Mr. Justice Sanjeev Prakash Sharma and Hon'ble Mrs. Justice Ritu Tagore.
- Counsel for petitioner: Mr. Peyush Pruthi; Counsel for respondents/Revenue: Mr. Yogesh Putney, Mr. Vaibhav Gupta (Standing Counsel).
- The Court referred to earlier judgments: No.21509 of 2023 (Jasjit Singh vs. Union of India) decided 29‑07‑2024, and No.15745 of 2024, as well as Jatinder Singh Bhangu vs. Union of India decided 19‑07‑2024, all held by the Coordinate Bench.
- The Coordinate Bench observed that circulars or instructions cannot override statutory provisions; they may only supplement the Income Tax Act, 1961, and must not cause hardship to assessees.
- The Court examined notices issued by the Assessing Officer under Section 148 of the Income Tax Act, 1961, which were dispatched without conducting the faceless assessment mandated by Section 144B of the Act.
- Specific notices dated 28‑02‑2023, 16‑03‑2023, 20‑03‑2023 and 30‑03‑2023 were found to be beyond the authority of the Assessing Officer and were set aside for want of jurisdiction.
Final Outcome
- All writ petitions filed by M/S Vasant Vihar Homes were allowed.
- The notices dated 28‑02‑2023, 16‑03‑2023, 20‑03‑2023 and 30‑03‑2023 issued under Section 148 are set aside.
- All pending applications in the matter are disposed of accordingly.
- The interim order previously passed merges with this final order, confirming the same relief for the petitioner.
Topics: Tax Law, Judicial Review