Manish Jain v. The Assistant Commissioner Of Income Tax-Cum-Initiating Officer

CWP133532021 -|- 112 IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH CW P- 13353-20 Date of decision : 23.07.2021 Manish Jain _ Petitioner Versus The Assistant Commissioner of Income Tax-cum-Initiating Officer ...Respondent CORAM: HON'BLE MR. JUSTICE AJAY TEWARIHON'BLE MR. JUSTICE VIKAS BAHLHON'BLE MR. JUSTICE VIKAS BAHL Present:Ms. Anjali J. Manish, Advocate andMr. Naresh Gopal Sharma, Advocate for the petitioner.Mr. Naresh Gopal Sharma, Advocate for the petitioner. (Through Video Conferencing) 1111 AJAY TEWARI, J. (ORAL) 1)Through this writ petition, the petitioner has challenged theinitiation of various proceedings under the Prohibition of Benami PropertyTransaction Act, 1988 (hereinafter to be referred as “the Act of 1988”) andone of the plea which has been taken is that summons under Section 19 ofthe Act of 1988 could not have been issued. 2 Notice of motion. 3)On the asking of this Court, Mr. Denesh Goyal, Advocateappears and accepts notice on behalf of the respondent and states that thepresent writ petition is not maintainable since the petitioner has notexhausted his remedy before the Adjudicating Authority and has very fairly CWP133532021 -)- Stated that the Adjudicating Authority shall decide all the issues raised bythe petitioner including the plea that summons under Section 19 of the Actof 1988 could not be issued, after hearing the petitioner. 4In view of the statement made by Mr. Denesh Goyal, Advocatefor the respondent, Ms. Anjali J. Manish, Advocate for the petitioner seekspermission of this Court to withdraw the present writ petition at this stagewith liberty to take all the pleas before the Adjudicating Authority. 5 In view of the above, the present writ petition stands dismissedas withdrawn with liberty aforesaid. 6 Since the main case has been decided, the pending CivilMiscellaneous Application, if any, also stands disposed of.