Cwp/14889/2021 Of Gurinder Singh v. Principal Commissioner Of Income Tax And Another

214IN THE HIGH COURT OF PUNJAB AND HARYANA.AT CHANDIGARH CWP No.14889 of 2021 (O&M)Date of decision : 25.08.2021 Gurinder Singh VeTSUS —__ Petitioner Principal Commissioner of Income Taxand another ...... Respondents| CORAM : HON'BLE MR.JUSTICE AJAY TEWARIHON'BLE MRS. JUSTICE ALKA SARIN /// Present: Ms. Radhika Suri, Senior Advocate with| Mr. M.S.Kanda, Advocate for the petitioner, Ms. Urvashi Dhugga, Advocatefor the respondents, /// AJAY TEWARI, J. (Oral) By this petition the petitioner has prayed for quashing theorders dated 05.07.2021 (Annexure P-8) and 22.04.2020 (Annexure P-9)whereby his application under Vivad Se Vishwas Scheme has beendeclined primarily on the ground that no application was pending on31.01.2021. | Reply on behalf of the respondents has been filed and the sameis taken on record. Copy supplied to the counsel opposite. The primary dispute is with regard to document (AnnexureP-2) which was an application for rectification admittedly filed on27.01.2021. The contention of the respondents is that this applicationwas filed before a wrong authority and therefore was never processed. Learned senior counsel for the petitioner has argued that this isa wrong conclusion and the application was filed before the proper The second contention of the learned counsel for the revenue-respondents is that as Form 3 was issued prior to receipt of rectificationapplication with Jurisdictional Assessing Officer and_ thereforrectification order issued u/s 154 of the Act was not valid. | Be that as it may, it is not denied that rectification applicationof the assessee was pending with the Income Tax Department (thoughwith a different Assessing Officer) before the issue of Form 3. Oncethis is so, in our considered opinion, petitioner could not be helddis-entitled to move under the Vivad Se Vishwas Scheme. Resultantly, the appeal is allowed with the direction toRevenue to issue Form 3 as per corrected income. Since the main case has been decided, the pending Civil Misc,Application, if any, also stands disposed of. (AJAY TEWARI )JUDGE 25.08.2021pooja sharma-l ( ALKA SARIN )JUDGE Whether speaking/reasonedWhether Reportable | Yes/NoYes/No