Dr. H.s. Bawa Through L.rs v. The Commissioner Of Income Tax & Another

IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH. C.W.P. No.7093 of 1990Date of decision: 1.4.2010 Dr. H.S. Bawa through L.Rs. Vs. The Commissioner of Income Tax & another. -----Petitioner. -----Respondents CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOELHON'BLE MR. JUSTICE ALOK SINGH 1. Whether reporters of local newspapers may beallowed to see the judgment?2. To be referred to reporters or not?3.Whether the judgment should be reported in theDigest? Present:-Mr. Ravish Sood, Advocatefor the petitioner.for the petitioner. Mr. Vivek Sethi, Advocatefor respondents. --- ORDER: 1. This petition seeks quashing of notice dated29.3.1989, Annexure P-6, under Section 148 of the Income Tax Act, 1961 (for short, “the Act”) for reopening the assessment forthe assessment year 1980-81. 2. Main contention raised in the petition is that re-assessment proceedings could be initiated only within four yearsfrom the end of the relevant assessment year as laid down under Section 149(1) (b) of the Act while in the present case theimpugned notice is for beyond the said period. 3. Learned counsel for the revenue is unable to disputethe factual and legal submission put forward on behalf of thepetitioner. 4. Accordingly, this petition is allowed and Notice dated29.3.1989, Annexure P-6 is quashed. (ADARSH KUMAR GOEL) JUDGE April 01, 2010ashwani ( ALOK SINGH ) JUDGE