Jasbir Singh Gill v. Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF PUNJAB AND HARYANAAT CHANDIGARH CWP No. 1462 of 2005Decided on : 22.01.2014 Jasbir Singh Gill Versus Assistant Commissioner of Income Tax . . . Petitioner . . . Respondent CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTALHON'BLE MRS. JUSTICE ANITA CHAUDHRY PRESENT: Mr. Pankaj Jain, Advocate for the petitioner. None for the respondent.**** AJAY KUMAR MITTAL, J. (Oral) This order shall dispose of CWP Nos. 1462 of 2005, 198 of 2006 and 214 of 2006, as according to the learned counsel for the petitioner the challenge in these writ petitions is to notices of re-assessment issued to the petitioner under Section 148 of the Income Tax Act, 1961 (in short 'the Act') for assessment years 1999-2000 to 2001-2002. 2.Learned counsel for the petitioner submitted that the Assessing Officer had issued notice under Section 148 of the Act and in the reasons recorded, has relied upon the decision of this Court in C.I.T. Vs. Chaman Lal Chandok (2000) 241 ITR 442. It was urged by learned counsel for the petitioner that the said judgment was prior to the amendment of Sections 10(14) and 17(2) of the Act. He also relied upon Rule 2BB(1) of the Income Tax Rules, 1962, which was inserted vide Income Tax (8[th ]Amendment) Rules, 1995 w.e.f. 1[st] July, 1995. According to the learned counsel for the petitioner, the judgment of this Court in Chaman Lal Chandok's case (supra) was relating to assessment year 1991-92 and therefore, the said judgment has no applicability to the facts of the present case. He stated that the petitioner shall file a detailed and comprehensive reply to the notice under Section 148 of the Act and the Assessing Officer be directed to examine the case and passing an order keeping in view the contentions of the petitioner. 3.In view of the above, while disposing of the writ petition, it is kept open to the petitioner to raise all the pleas as are available to him, before the Assessing Officer, who shall examine the same and decide it after considering the arguments of the petitioner by passing a speaking order in accordance with law. (AJAY KUMAR MITTAL) JUDGE January 22, 2014J.Ram (ANITA CHAUDHRY) JUDGE