M/S. Ceva Logistics India Pvt. Ltd v. Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF PUNJAB AND HARYANAAT CHANDIGARH CWP-6911-2018Decided on: 22.02.2019 M/s. Ceva Logistics India Pvt. Ltd,.... Petitioner Vs Deputy Commissioner of Income Tax .. Respondent CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTALHON'BLE MRS. JUSTICE MANJARI NEHRU KAUL, Present:Mr. Salil Kapoor, Advocatefor the petitioner. Mr. Tajender K. Joshi, Sr. Standing Counselfor the respondent. >K K AJAY KUMAR MITTAL_J (ORAL) Challenge in this writ petition under Articles 226/227 of theConstitution of India, inter alia, is for quashing of Draft AssessmentOrder dated 12.12.2017 (Annexure P-4) under Section 143(3)/144C ofthe Income-tax Act, 1961 passed by the respondent. Learned counsel for the writ petitioner could not dispute that the aforesaid Assessment Order is an appealable order.Accordingly, after hearing learned counsel for the parties and withoutgoing into the merits of the controversy, we dispose of the writ petitionby relegating the petitioner to avail the alternative remedy of appealunder the Act| 3Learned counsel for the petitioner submitted that he has noseparate instructions with regard to the factum whether any appeal hasbeen filed or not. However, prayer was made that in case the appeal hasnot been filed during the pendency of the writ petition, time may begranted to file an appeal. CWPRP-6911-20 4Accordingly, in view of the prayer made by the learnedcounsel for the petitioner, the present writ petition is disposed of bypermitting the petitioner to file an appeal within three weeks from thedate of receipt of certified copy of this order. It is, however, clarifiedthat in case such an appeal is filed within the aforesaid period, the sameShall not be dismissed by the appellate authority on the ground oflimitation and decided in accordance with law. (AJAY KUMAR MITTAL)JUDGE 22.02.2019Dinesh (MANJARI NEHRU KAUL)JUDGEWhether speaking/reasonedYes/No.Whether ReportableYes/No)