Fidelity Information Services India Private Limited v. Commissioner Of Income Tax-1, Chandigarh And Another

CW P-2334-2020 (O&M) 1 IN THE HIGH COURT OF PUNJAB AND HARYANAAT CHANDIGARH CWP-2334-2020 (O&M)Date of Decision : 6.2.2020 Fidelity Information Services India Private Limited ..... Petitioner Versus Commissioner of Income Tax-1, Chandigarh and another ...- Respondents CORAM : HON'BLE MR.JUSTICE AJAY TEWARI* HON'BLE MR.JUSTICE AVNEESH JHINGAN::: Present ;Mr. Akshay Bhan, Senior Advocate withMr. Amandeep Singh, Advocatefor the petitioner. Mr. Yogesh Putney, Senior Standing counselMr. Ajiteshwar Singh, Advocatefor the respondents, ::: AJAY TEWARI, J. (Oral) inThis writ petition has been filed under Articles 226/227 of the Constitution of India for issuance of a writ in the nature of certiorari for quashing the impugned draft assessment order under Section 144C (1)of the Income Tax Act (for short ‘the Act') dated 28.12.2019 forassessment year 2016-17 (Annexure P-5) issued by respondent No.2. ?DOn the last date the following order was passed :- 7Notice ofmotion. On asking of the Court, Mr. Yogesh Putney,Senior Standing Counsel who is present in Court acceptsnotice on behalf of the respondents. Copy ofpaper book issupplied to the counselfor the respondents. Learned counsel for the respondents submits CW P-2334-2020 (O&M) $ that he has instructions that in the impugned order it haswrongly been mentioned that its a draft order but actually itsan assessment under Section 143 (3) of the Income Tax ActL961. Adjourned to 06.02.2020.” 5.Today, learned Senior Standing counsel for the respondentshas again reiterated the same. He has stated that the Department is inprocess of doing the needful. Learned Senior counsel for the petitionerhas countered by arguing that this order cannot be converted into an orderunder Section 143 (3) of the Act. He has further argued that this ordercannot be rectified and it should also be open to them to challenge in caseany rectification which is not borne out by law is made. 4Learned Senior Standing counsel for the respondent hasaccepted this offer, 5 Resultanly, the present writ petition is disposed of with theclarification that the petitioner would be at liberty to challenge anysubsequent order which may be passed and take all pleas before theappropriate authority. onSince the main case has been decided, the pendingapplication, if any, also stands disposed of. (AJAY TEWARIT) JUDGE 6.2.2020 anuradha (AVNEESH JHINGAN)JUDGE Yes/NoYes/No