Cwp/708/2014 Of M/S Bright Enterprises Pvt Ltd v. Astt. Commissioner Of Income Tax Central Circle-Ii Jalandhar

IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH Date of Decision: 19.02.20151)CWP No.708 of 2014 M/s Bright Enterprises Pvt. Ltd. VS_| _..Petitioner Assistant Commissioner of Income Tax, Central Circle-II, Jalandhar $%CWP? No.709 of 2014 ....Respondents Smt. Satish Bala Malhotra Petitioner VsS_ Assistant Commissioner of Income Tax, Central Circle-I, Jalandhar ....Respondents CORAM:HON'BLE MR. JUSTICE RAJIVE BHALLAHON'BLE MR. JUSTICE AMOL RATTAN SINGH- Present:Mr. Gurminder Singh, Senior Advocate withMr. RPS Bara, Advocatefor the petitioner. Mr. Rajesh Katoch, Advocatefor the respondents. Rayjive Bhalla, J (Oral By way of this order, we shall decide CWP Nos.708 of 2014and 709 of 2014, as the order impugned in both the petitions are simular.Facts necessary for ‘adjudication’ are being taken from CWP No.708 of2014. The petitioner prays for issuance of a writ of certiorari, seeking the quashing of notice dated 22.03.2013 and order dated 16.12.2013. Counsel for the revenue submits, on instructions from Sh.Aditya Shukla, Deputy Commissioner of Income Tax, Central Circle-II, thatorder dated 16.12.2013 may be treated as withdrawn, but with liberty topass a fresh order. In view of the statement made by counsel for the revenue, asorder dated 16.12.2013 has been withdrawn, the writ petition is partlyallowed, but with liberty to the revenue to proceed afresh and in accordancewith law, after taking into consideration objections raised by the petitionerin its reply to the show cause notice. The petitioner is also granted liberty tofile an additional response to the show cause notice which shall also betaken into consideration while deciding the objections. If the assessmentorder 1S passed within three months from parties putting in appearancebefore the Assessing Officer, the petitioner shall not be entitled to raise aplea regarding expiry of the period of limitation for finalising theassessment. The parties are directed to appear before the Assessing Officeron 209.03 2015 (Rajive Bhalla)Judge February 19, 2015VC2Zar (Amol Rattan Singh)Judge