Brij Bhushan Sharma v. Commissioner Of Income Tax, Ludhiana And Another

CWP No.9745 of 2017 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP No.9745 of 2017Date of decision: 08.05.2017 Brij Bhushan Sharma Versus ....Petitioner Commissioner of Income Tax, Ludhiana and another ....Respondents CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MR. JUSTICE RAMENDRA JAIN Present: - Mr. Sourabh Goel, Advocate, for the petitioner(s). AJAY KUMAR MITTAL, J.(ORAL) This order shall dispose of CWP Nos.9745, 9746, 9750 and 9758of 2017 as, according to the learned counsel for the petitioners, factualmatrix of prayer and the relief claimed are similar. For brevity, facts arebeing extracted from CWP No.9745 of 2017.2.M/s Corus Builders Pvt. Ltd. is a company, which is registeredunder the provisions of the Companies Act, 1956 in which petitioner is oneof the Directors. Respondent No.2 has passed order dated 02.03.2017(Annexure P-1) under Section 179(1) of the Income Tax Act, 1961, whichhas been impugned in the writ petition inter alia on the ground that thesame has been passed without issuing any notice and without granting anopportunity of hearing to the petitioner. It has been prayed in the writpetition that against the aforesaid order dated 02.03.2017 a representationdated 17.03.2017 (Annexure P-2) has been submitted to respondent No.1. Itwas submitted that same may be decided before order Annexure P-1 could be made operational. 3.Notice of motion to the respondents. 4.On the asking of the Court, Mr. Rajesh Katoch, Advocate, who ispresent in Court, accepts notice on behalf of the respondents-revenue.Requisite number of copies of the writ petitions have been handed over tolearned counsel for the revenue. 5.Without entering into the controversy of service of notice uponthe petitioner and expressing any opinion on the merits of the dispute, weconsider it appropriate to dispose of the present petitions by directingrespondent No.2 to take a decision on Annexure P-2 by passing a speakingorder after affording an opportunity of hearing to the petitioner inaccordance with law within a period of one month from today. Petitionershall appear before respondent No.2 on 15.5.2017. 6.Disposed of. (AJAY KUMAR MITTAL)JUDGE (RAMENDRA JAIN)JUDGEJUDGE May 08, 2017R.S. Whether speaking/reasoned Yes/No Whether Reportable Yes/No