Mohan Jit Singh Vs Union of India And Others (Punjab and Haryana High Court)
In the case of Mohan Jit Singh Vs. Union of India and Others (2024), the Punjab and Haryana High Court examined issues related to the issuance of notices under Section 148 of the Income Tax Act, 1961. The court referred to previous judgments, particularly in Jasjit Singh vs. Union of India (2023) and Jatinder Singh Bhangu vs. Union of India (2024), where similar issues were addressed. In these cases, the Court had held that circulars and instructions issued by the Board could not override statutory provisions, and such actions by authorities could not cause hardship to taxpayers or lead to confusion. It was emphasized that instructions should only serve to supplement statutory provisions, not replace or modify them.
In light of the established law from previous cases, the court found that the notices issued by the Jurisdictional Assessing Officer under Section 148, as well as the related proceedings, were in violation of the provisions of the Income Tax Act. Specifically, the Court ruled that the faceless assessment procedure under Section 144B of the Act had not been followed, rendering the notices dated 27.03.2024 and the associated proceedings invalid. Consequently, the Court set aside the notice and proceedings, reinforcing the need for the authorities to adhere to the prescribed legal processes. All pending applications related to the case were disposed of, and the interim order previously passed by the Court was merged with the final order.
