Karnail Singh v. Income Tax Officer, Ward-2, Mandi Gobindgarh
High Court
17 Dec 2018 In favour of: Assessee
Forum / Bench
High Court · phhc
Parties
Karnail Singh v. Income Tax Officer, Ward-2, Mandi Gobindgarh
Date of order
17 Dec 2018
Assessment year(s)
—
Outcome
Allowed
The order — as passed by the High Court
Case summary
In Karnail Singh v. Income Tax Officer, Ward-2, Mandi Gobindgarh, the High Court (2018) allowed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
IN THE HIGH COURT OF PUNJAB AND HARYANAAT CHANDIGARH
CWP No. 31706 of 2018 Decided on : 17.12.2018
Karnail Singh
Versus
Income Tax Officer, Ward-2, Mandi Gobindgarh
. . . Petitioner(s)
. . . Respondent(s)
CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTALHON'BLE MRS. JUSTICE MANJARI NEHRU KAUL
PRESENT: Mr. Ferry Sofat, Advocatefor the petitioner(s).
****
AJAY KUMAR MITTAL, J. (Oral)
The petitioner has approached this Court under Articles 226/227 of the Constitution of India, seeking quashing of the notice dated 26[th] November, 2018 (Annexure P-8) issued under Section 148 of the Income Tax Act, 1961 (in short 'the Act') as well as orders dated 22[nd] November, 2018 and 27[th] November, 2018 (appended as Annexures P-6 & P-9). Besides above, certain other payers have also been made.
2.After arguing for sometime, learned counsel for the petitioner submitted that he may be allowed to withdraw the present writ petition with liberty to the petitioner to challenge the initiation of reassessment proceedings and also the order rejecting the objections filed by the petitioner, in case any adverse reassessment order is passed by the Assessing Officer, in accordance with law.
3.Dismissed as withdrawn. It shall, however, be open to the petitioner to take recourse to the remedies as may be available to him, in accordance with law.
(AJAY KUMAR MITTAL)JUDGE
December 17, 2018
J.RamWhether speaking/reasoned: Yes/NoWhether Reportable: Yes/No
(MANJARI NEHRU KAUL)JUDGE
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