Kaka Singh @ Paramyjit Singh And Another v. Income Tax Commissioner And Another

IN THE HIGH COURT OF PUNJAB AND HARYANAAT CHANDIGARHCWP-32 366-201Decided on: 18.12.2018 Kaka Singh @ Paramyjit Singh and another Versus Income Tax Commissioner and another ... Petitioners .. Respondents CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTALHON'BLE MRS. JUSTICE MANJARI NEHRU KAUL, Present:Mr. Rohan Sharma, Advocatefor the petitioners, FE 8 FSR AJAY KUMAR MITTAL_J (ORAL) The petitioners have approached this Court by filing writpetition under Articles 226/227 of the Constitution of India impugningnotice under Section 142(1) of Income Tax Act 1961 issued byrespondent No.2 for the assessment year 2011-12. 2 At present, no order adverse to the petitioners has beenpassed which may give cause of grievance to file the present writpetition. The petitioners have the remedies to appear before theAssessing Officer and raise all the pleas as sought to be raised herein. 3,It is clarified that in case any order adverse to thepetitioners is passed by the Assessing Officer, it shall be open for thepetitioners to take recourse to remedies to challenge the same inaccordance with law. 4In such circumstances, we do not find any justification toentertain the present writ petition at this stage and the same is herebydismissed. (AJAY KUMAR MITTAL) |JUDGE)