Authority: High Court of Punjab and Haryana at Chandigarh

Order Date: 17 December 2024

Case Overview

  • Petitioner: Vivans Apparels Private Limited; Respondents: Income Tax Officer and others.
  • The petition challenged notices issued under Section 148 of the Income Tax Act, 1961 dated 28‑02‑2023, 16‑03‑2023, 20‑03‑2023 and 30‑03‑2023, and an order dated 30‑03‑2023.
  • The Court relied on earlier judgments: Jasjit Singh vs Union of India (No.21509 of 2023, decided 29‑07‑2024) and Jatinder Singh Bhangu vs Union of India (decided 19‑07‑2024), emphasizing that circulars cannot override statutory provisions and that Sections 144B(7&8) must be strictly followed.
  • It held that the notices were issued without a faceless assessment as required by Section 144B and therefore lacked jurisdiction.

Final Outcome

  • The writ petition is allowed in its entirety.
  • All the aforementioned tax notices and the order dated 30‑03‑2023 are set aside for want of jurisdiction.
  • The interim order previously passed merges with this judgment.
  • All pending applications in the matter are disposed of accordingly.

Topics: Tax Litigation, Income Tax Act, Judicial Review