Awp Assistance India Pvt. Ltd v. Assistant Commissioner Of Income Tax & Others

IN THE HIGH COURT OF PUNJAB AND HARYANA|AT CHANDIGARH CWP-24295-2022 (O&M)Date of Decision:09.11.2022 AWP Assistance India Pvt. Ltd. — Petitioner Versus Assistant Commissioner of Income Tax & others... Respondents CORAM:- HON'BLE MR.JUSTICE TRBJINDER SINGH DHINDSHON'BLE MR. JUSTICE SANJIV BERRY. Present:Mr. Manuj Sabharwal, Advocate for the petitioner, TEJINDER SINGH DHINDSA, J. (ORAL). Challenge in the instant petition is to the order dated22.09.2022 (Annexure P-1) issued under Section 143 (1) of the IncomeTax Act, 1961 pertaining to the assessment year 2021-22. At the very outset and on a query having been put, counselwould concede that the assessee would have a statutory remedy ofappeal available against the impugned order dated 22.09.2022. Counsel seeks withdrawal of the writ petition with libertyto avail of the remedy of appeal by raising all such grounds as may beavailable in accordance with law. In the light of such prayer and submissions, writ petition isdisposed of as withdrawn with liberty as prayed for. Suffice it to observe that since the writ petition has beenfiled on 14.10.2022 without any delay, in the eventuality of an appealbeing filed, we would expect the Appellate Authority to take up the CW P-24295-2022 (O&M appeal and adjudicate the same on merits. Disposed of, (TEJINDER SINGH DHINDSA)JUDGE 09.11.2022harjeet1)Whether speaking/reasoned?11)Whether reportable? (SANJIV BERRY)JUDGE Yes/NoYes/No