Ashwani Kumar v. Pawan Kumar Sharma, Income Tax Officer And Others

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARHCWP-18230-2022 (O&M)Date of Decision: 14.11.2022 Ashwani Kumar Versus —____- Petitioner Pawan Kumar Sharma, Income Tax Officer and others ......Respondents CORAM: HON'BLE MR. JUSTICE TEJINDER SINGH DHINDSAHON'BLE MR. JUSTICE DEEPAK GUPTA Present: Dr. Rishi Pal Singh, Advocate for the petitioner. TEJINDER SINGH DHINDSA J.(Oral) Challenge in the instant petition is to the assessment order dated25.03.2022 (Annexure P-7) passed by the Assessing Authority pertaining toassessment year 2013-14. Further challenge is to the consequential noticedated 30.03.2021 (Annexure P-1) issued by respondent No.1 under Section148 of the Income Tax Act 1961| Having heard counsel for the petitioner at length and havingperused the pleadings on record, we are of the considered view that nointerference at this stage is warranted. Concededly, petitioner has statutory remedy of appeal against theassessment order dated 25.03.2022 (Annexure P-7) which he ought to avail.In view of the above, writ petition is disposed of,In view of the above, writ petition is disposed of, Suffice it to observe that it would be open for the petitioner toavail of his statutory remedy of appeal and by raising all such grounds as maybe available in accordance with law. Disposed of. (TEJINDR SINGH DHINDSA)JUDGE 14.11.2022shweta (DEEPAK GUPTA)JUDGE Whether speaking/reasoned : Yes/No Whether reportable : Yes/No