Cwp/27324/2017 Of Piyara Lal v. Principal Commissioner Of Income Tax Patiala And Anr

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Civil Writ Petition No.27324 of 2017.Date of Decision: December 01, 2017 Piyara Lal VeTSUS Principle Commissioner of Income Tax and another, —___ Petitioner .....Respondents CORAM: HON'BLE MR.JUSTICEK SURYA KANTHON'BLE MR.JUSTICE SUDHIR MITTAL.he Present: Mr.Manyjit Singh Sarao, Advocate, for the petitioner. | Surya Kant, J(Oral) The petitioner has been served with a show-cause notice undersection 263(1) of the Income Tax Act, 1961 for re-assessment of his incomein respect of the Assessment Year 2010-11. The show-cause notice dated17/20.11.2017 (P-10) is self-speaking and self-explanatory. It requires thepetitioner to show-cause as to why the order suggested therein be not passedfor which objections have already been invited from the petitioner on orbefore 01.12.2017) In our considered view, no writ petition is maintainable againsta show-cause notice. The petitioner, if so advised, may submit objectionsagainst the show-cause notice and if any adverse order is passed, he shallhave his remedy against the same in accordance with law. The writ petition is dismissed as not maintainable. However,with a view to enable the petitioner to submit objections, it is directed that ifthe petitioner submits his objections by 05.12.2017, the same shall beconsidered on merits and in accordance with law. Dasti. ISURYA KANT]JUDGE December 01, 2017mohumnae ISUDHIR MITTAL]JUDGE. JUDGE. Whether speaking/reasonedWhether Reportable Yes/NoYes/No