Cwp/20487/2016 Of M/S Om Sons Enterprise Pvt. Ltd v. Income Tax Officer And Another

IN THE HIGH COURT OF PUNJAB & HARYANA ATCHANDIGARH CWP-20487 of 2016 ANDCWP-20488-2016 | CWP-20488-2016 |Date of decision : 21.5.2018 M/S OM SONS ENTERPRISE PVT. LTD. ... PetItTloner| VERSUS| INCOME TAX OFFICER AND ANOTHER. .... Respondents CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL,ACTING CHIEF JUSTICE.HON'BLE|MR.JUSTICETEJINDERSINGH.DHINDSA| Present: Mr.Puneet Agrawal, Advocate for the petitioner. |Mr.Rajesn Sethi, Senior Standing Counsel withMr.Arun Biriwal, Mr. Tushar Gera and Ms.PridnhiJaswinder Sandhu, Advocates for the respondents. KR OOK AJAY KUMAR MITTAL, ACJ. This order shall dispose of two writ petitions|bearing CWP No.20487 of 2016 and CWP No.20488 of 2016. as identical issues are involved. However, the facts are|being extracted from CWP No.20487 of 2016. 2.The petitioner-assessee has invoked the writ! jurisdiction of this Court under Articles 226/227 of the|Constitution of India for quashing of notice dated 30.3.2016, CWP-20487 of 2016 ANDCWP-J0488-2016 =2= Annexure P.2, issued under Section 148 of the Income Tax|Act, 1961 (for short, the Act’) and order’ disposing of.objections dated 8.9.2016, Annexure P.7. 3.On 10.10.2017, learned senior standing counsel|nad submitted that in pursuance to notice dated 30.3.2016|under Section 148 of the Act, the assessment was framed.under Section 143(3) read with Sections 147/148 of the Act.ON)15.17.7016.|ITWdaSfurther.Submittedthattheassessment orders have been assailed by the petitioner|before the Commissioner of Income Tax (Appeals), Gurgaon.(for short, the CIT(A)’) on 19.1.2017 which was stated to.be pending. | 4.In view of the fact that the notice under Section|148 of the Act has been assailed in the present writ petition and thereafter an order of assessment dated 15.17.7016.under Sections 143(3)/14/7 of the Act nad been passedwhich has been challenged before the CIT(A) in appeal, we|dispose of the writ petitions with liberty to the petitioner(s)|to take all the pleas as have Deen sought to be raised in the present writ petitions before the CIT(A), in accordance with|law.. (AJAY KUMAR MITTAL) ACTING CHIEF JUSTICE| May 21, 2018 _(TEJINDER SINGH DHINDSA) ~KI)|JUDGE. Whether speaking / reasoned Yes/ No.Whether ReportableYes / No.