M/S Gold Star Amco Pvt. Ltd v. Asstt. Commissioner Of Income Tax, Circle

IN THE HIGH COURT OF PUNJAB AND HARYANAAT CHANDIGARH CWP No. 4745 of 2015Decided on : 16.11.2015 M/s Gold Star Amco Pvt. Ltd. Versus Asstt. Commissioner of Income Tax, Circle-1,Aayakar Bhawan, Rishi Nagar, Ludhiana . . . Petitioner . . . Respondent CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTALHON'BLE MR. JUSTICE RAMENDRA JAIN PRESENT: Mr. S.K. Mukhi, Advocatefor the petitioner. Mr. Rajesh Katoch, Advocatefor the respondent. **** AJAY KUMAR MITTAL, J. (Oral) The challenge in this writ petition filed under Article 226 of theConstitution of India, is to the notice dated 30.09.2013 (Annexure P-1)under Section 143(2) of the Income Tax Act, 1961 (for brevity 'the Act'),which according to the petitioner was served upon it on 01.10.2013. 2.According to the learned counsel for the petitioner, thepetitioner was served notice under Section 143(2) of the Act beyond thedate of limitation under the statute and the same is bad in the eyes of law.However, learned counsel for the revenue submitted that the petitioner wasserved on 30.09.2013 i.e. within the period of limitation under the statute byaffixture. It was urged that in such a situation, the service of the petitionerwas done within the statutory time limit and this fact has also beenmentioned in the written statement filed on behalf of the respondent. It waspointed out that in pursuance to the notice issued under Section 143(2) of CWP No. 4745 of 2015 the Act, for the assessment year in question i.e. 2012-13, an assessmentorder has been passed on 9[th] March, 2015 against which the petitioner hasfiled an appeal before the Commissioner of Income Tax (Appeals),Ludhiana [in short 'CIT(A)'] on 10[th] April, 2015, which is pendingadjudication. Learned counsel for the revenue referred to the disposal of theobjections by the assessing officer regarding validity of service of noticeunder Section 143(2) of the Act in the assessment order. 3.The appeal filed by the petitioner against the assessment orderdated 09.03.2015, wherein the issue regarding service of notice underSection 143(2) of the Act has been adjudicated, is pending considerationbefore the CIT(A). 4.In view thereof, while disposing of the writ petition, we permitthe petitioner to raise all such pleas as have been raised in the present writpetition before the Appellate Authority who would adjudicate the same inaccordance with law. (AJAY KUMAR MITTAL) JUDGE November 16, 2015 J.Ram (RAMENDRA JAIN) JUDGE