Cwp/12434/2017 Of Haryana State Industrial & Infrastructure Development Corp Ltd v. Deputy Commissioner Of Income Tax Pkl

IN THE HIGH COURT OF PUNJAB & HARYANA ATCHANDIGARH CWP No. 12434 of 2017(0&M)Date of decision: 01.06.2017 Haryana State Industrial and Infrastructure Development Corporation Ltd. 4#+'.' —__ Petitioner Deputy Commissioner of Income Tax, Panchkula. ..... Respondent CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTALHON'BLE MR. JUSTICE HARINDER SINGH SIDHU Present:-Ms. Radhika Suri, Sr. Advocate with.Mr. Manpreet Singh Kanda, Advocatefor the petitioner. 99 AJAY KUMAR MITTAL, J. (QRAL) 1]The petitioner has brought this petition under Article 226 of theConstitution of India seeking quashing of the special audit report dated16.05.2017 (Annexure P-13), which has been submitted by the SpecialAuditor, under Section 142(2A) of the Income Tax Act, 1961, |On a careful perusal, we find that assessment order for theAssesement year 2014-15 is yet to be passed by the Assessing Officer and itShall be open for the petitioner to take all the pleas before the assessingOfficer at the time of framing assessment. onIn view of the above, we find no ground to interfere in thereport of the Special Auditor submitted under Section 142(2A) of theIncome Tax Act, 1961. 4Needless to say that in case, any adverse order is passedagainst the petitioner, it shall be open for the petitioner to impugn the samein accordance with law) CWP No. 12434 of 2017 ~)_ 4 Accordingly, the present writ petition is dismissed, (AJAY KUMAR MITTAL)JUDGE June 01, 2017$&(#'7 (HARINDER SINGH SIDHU)JUDGE Whether speaking/reasoned?Whether reportable? Yes/NoYes/No