2025 (7) TMI 2043

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....AKSHI I. MEHTA For the Petitioner : Mr. Sunil K. Mukhi, Advocate, Mr. Iqbal Roshan, Advocate For the Respondent(s)-Income Tax Department : Mr. Saurabh Kapoor, Advocate ORDER LISA GILL, J. 1. Challenge in the present petition is to notice dated 28.06.2025 issued under Section 148 of the Income Tax Act, 1961 (for short 'Act 1961"), and all consequential proceedings for the Assessm....

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....ts has also not disputed the same. 4. We have heard learned counsel for the parties and perused the file with their able assistance. 5. Co-ordinate Bench of this Court in Jatinder Singh Bhangu's case (supra) and Jasjit Singh's case (supra), allowed the writ petitions on the same issue, as raised in the present writ petition, by granting liberty to the revenue to follow the procedure ....

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....Officer. The respondents are heavily placing reliance upon office memorandum and letter issued by departmental authorities. It is axiomatic in tax jurisprudence that circulars, instructions and letters issued by Board or any other authority cannot override statutory provisions. The circulars are binding upon authorities and Courts are not bound by circulars. The mandate of Section 144B, 151A read ....