M/S Harji Ram Balwant Singh, Sirsa v. The Income Tax Officer, Ward-I, Sirsa And Others
High Court
12 Sep 2013 In favour of: Revenue
Forum / Bench
High Court · phhc
Parties
M/S Harji Ram Balwant Singh, Sirsa v. The Income Tax Officer, Ward-I, Sirsa And Others
Date of order
12 Sep 2013
Assessment year(s)
—
Outcome
Dismissed
Case summary
In M/S Harji Ram Balwant Singh, Sirsa v. The Income Tax Officer, Ward-I, Sirsa And Others, the High Court (2013) dismissed the appeal. The decision went in favour of the Revenue.
Decision: In this view of the matter, we dismiss the writ petitionfor non-prosecution.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
Civil Writ Petition No.8970 of 1989 Date of Order: 12.09.2013
M/s Harji Ram Balwant Singh, Sirsa
...Petitioner
Versus
The Income Tax Officer, Ward-I, Sirsa and others
..Respondents
CORAM: HON'BLE MR. JUSTICE RAJIVE BHALLA HON'BLE MR. JUSTICE MEHINDER SINGH SULLAR
Present:None for the petitioner.Mr. Tejinder Joshi, Advocate,for the respondents.
RAJIVE BHALLA, J (Oral)
As per office report, notice issued to the petitioner has
been received back with a report that the firm/company hasbeen closed for the past several years and no partner of thefirm/company is residing at the given address Even otherwise, aperusal of pleadings reveals that challenge is to a notice issuedunder Section 148 of the Income Tax Act, 1961 (hereinafterreferred to as 'the Act). The petitioner should have raised thepleas raised herein, before the Income Tax Officer, instead offiling this writ petition.
In this view of the matter, we dismiss the writ petitionfor non-prosecution.
(RAJIVE BHALLA)
JUDGE
September 12, 2013nt
(MEHINDER SINGH SULLAR)
JUDGE
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