https://www.taxtmi.com/caselaws?id=759209 The HC of Punjab and Haryana granted the writ petition, nullifying notices under Section 148 of the Act, 1961, due to jurisdictional deficiencies. The court determined that circulars or instructions cannot supersede statutory provisions. Respondents must adhere to procedures outlined in the Act, 1961, as guided by a prior ruling in CWP No.21509 of 2023. en-us Wed, 14 Aug 2024 00:00:00 +0530 Thu, 26 Sep 2024 18:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759209 The HC of Punjab and Haryana granted the writ petition, nullifying notices under Section 148 of the Act, 1961, due to jurisdictional deficiencies. The court determined that circulars or instructions cannot supersede statutory provisions. Respondents must adhere to procedures outlined in the Act, 1961, as guided by a prior ruling in CWP No.21509 of 2023. Case-Laws Income Tax Wed, 14 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759209