Cwp v. Rajesh Bindal, J

IN THE HIGH COURT OF PUNJAB AND HARYANA|AT CHANDIGARH The Tribune Trust, Chandigarh © CWP No.2902 of 2015 (O&M)Date of Decision: 24.01.2017 ----Petitioner Versus Commissioner of Income Tax, Chandigarh and another ----Respondents Coram:Hon'ble Mr. Justice Rajesh BindalHon'ble Mr. Justice Harinder Singh Sidhu Present:Mr. Akshay Bhan, Sr. Advocate withMr. Alok Mittal, Advocatefor the petitioner(s). Mr. Denesh Goyal, Advocatefor the respondents.66666 RAJESH BINDAL, J.. This order will dispose of two writ petitions bearing CWP Nos.2902 and 2929 of 2015 as common questions of law are involved therein. Challenge in both the petitions is to show cause notices dated30.01.2015 (Annexure P-8) and 02.02.2015 (Annexure P-8) issued to thepetitioner under Section 263 of the Income Tax Act, 1961 (for short ‘theAct') for the assessment years 2010-11 and 2011-12, respectively. The writ petitions were filed against the show cause noticesdirectly in this Court as the legal issue involved was pending considerationbefore this Court in ITA No.62 of 2015 filed by the petitioner for theassessment year 2009-10 against the order dated 26.11.2014 passed by theIncome Tax Appellate Tribunal. It is not disputed that the ITA No.62 of 2015 has now beendecided by this Court vide judgment dated 23.12.2016 and the legal issueraised by the petitioner has been answered against it. CWP No.2902 of 2015 (O&M) Keeping in view the aforesaid development, we do not find anyreason to keep the present petitions pending. The petitioner has merelybeen issued show cause notice to which he has opportunity to file reply,Accordingly, the present petitions are dismissed. However, ifthe petitioner files reply to the show cause notice before the competentauthority, it will decide the same in accordance with law, (Rajesh Bindal)Judge(Harinder Singh Sidhu)Judge 24 2] JO17AtulWhether speaking/ reasoned;Whether Reportable: Yes/NoYes/No