Cwp/426/2016 Of Banarsi Dass v. Joint Commissioner Of Income Tax Sangrur And Anr

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARR CWP No. 426-2016Date of decision: 12.01.2016ws. Petitioner Banarsi Dass Vs, Joint Commissioner of Income Tax, Sangrur and another a. Respondents CORAM:HON'BLE MR. JUSTICE AJAY KUMAR MITTALHON BLE MRS. JUSTICE RAJ RAHUL GARG Present:Mr. Amit Menta, Advocate for the petitioner. 4444 AJAY KUMAR MITTAL,J (ORAL) The challenge in this writ petition filed under Article 226 ofthe Constitution of India, is to the notices dated 31.03.2015 (AnnexureP-3) for the assessment years 2009-10 & 2010-11 issued underSection 148 of the Income Tax Act, 1961 (in short ‘the Act’), and theorders dated 23.11.2015 for the assessment years 2009-10 & 2010-11(Annexures P14 and P15) respectively, wnereby, the objections raisedby the petitioner regarding initiation of assessment proceedings underSection 148 of the Act has been rejected. ? After arguing for sometime, learned counsel for thepetitioner submitted that he may be allowed to withdraw the presentwrit petition with liberty to challenge the order rejecting the objectionsraised to initiation of reassessment proceedings under Section 148 oftne Act, before the Appellate Authority in case any adverse order ispassed during the re-assessment proceedings. ‘3Dismissed as withdrawn. It shall, however, be open to thepetitioner to take recourse to the remedies as may be available to him,in accordance with law. (AJAY KUMAR MITTAL) JUDGE 12.01.2016smriti (RAJ RAHUL GARG )|JUDGE