Greater Mohali Area Development Authority, Puda Bhawan, Mohali v. Principal Commissioner Of Income Tax-Ii, Chandigarh And Another

CWP No.26451 of 2017 IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP No.26451 of 2017 Date of decision:05.12.2017 Greater Mohali Area Development Authority, PUDA Bhawan, Mohali ... Petitioner Vs. Principal Commissioner of Income Tax-II, Chandigarh and another ... Respondents CORAM:HON'BLE MR. JUSTICE AJAY KUMAR MITTALHON'BLE MR. JUSTICE AMIT RAWAL Present:-Ms. Radhika Suri, Senior Advocate with Mr. Manpreet Singh Kanda, Advocatefor the petitioner. Ms. Urvashi Dhugga, Advocatefor the respondent-revenue AJAY KUMAR MITTAL, J. (ORAL) 1.In this writ petition filed under Articles 226/227 of theConstitution of India, the petitioner has prayed for issuance of a writ in thenature of certiorari for quashing the order dated 08.11.2017 (Annexure P-5),whereby, the stay order granted for assessment years 2013-14 and 2014-15,during the pendency of the appeal before Commissioner of Income Tax(Appeals)-II, Chandigarh [for short “CIT(A)”], has been revoked. 2.At the outset, learned counsel for the respondent-revenue oninstructions from Mr. Kultej Bains, Additional Commissioner of IncomeTax, Range 6, Mohali stated that the attachment order dated 08.11.2017 (Annexure P-5) passed by respondent No.2 for recovery of tax for theassessment year 2014-15, in pursuance to the demand notice issued underSection 156 of Income Tax Act, 1961, has been withdrawn and further thestay granted by the assessing officer for the assessment year 2014-15 shallcontinue till the decision of the appeal by the CIT(A). It was also stated thatrecovery shall not be made for a period of one week more from the date ofreceipt of certified copy of the order, in case any adverse order is passedpassed by the said appellate authority. 3.In view of the above, writ petition has been renderedinfructuous and is disposed of as such. (AJAY KUMAR MITTAL)JUDGE December 05, 2017savita (AMIT RAWAL)JUDGE Whether Speaking/ReasonedWhether Reportable Yes/NoYes/No