Jasbir Singh Gill v. Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF PUNJAB AND HARYANAAT CHANDIGARH CWP No. 1479 of 2005Decided on : 23.01.2014 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 andMr. Divya Suri, Advocate for the petitioner. None for the respondent. **** AJAY KUMAR MITTAL, J. (Oral) The challenge in this writ petition filed under Articles 226/227 of the Constitution of India is to notice issued under Section 148 of the Income tax Act, 1961 (in short 'the Act') inter alia for reopening the assessment for the assessment years 2001-02 and 2002-03. 2.Learned counsel for the petitioner submitted that the assessee had also filed a CWP No. 1462 of 2005, titled as Jasbir Singh Gill Vs. Assistant Commissioner of Income Tax, wherein, the initiation of reassessment proceedings and issuance of notice under Section 148 of the Act for assessment years 1999-2000, 2000-2001 had been challenged and the same has been disposed of on 22.01.2014. Accordingly, it was stated that the present writ petition is fully covered by the aforesaid order passed on 22[nd] January, 2014 in CWP No.1462 of 2005 and may be disposed of as such. 3.In view of the above, the present writ petition is disposed of in terms of order dated 22[nd] January, 2014, passed in CWP No. 1462 of 2005. (AJAY KUMAR MITTAL) JUDGE (ANITA CHAUDHRY) JUDGE