M/S P.c.goyal & Co v. The Director General Income Tax (Investigation),Chandigarh And Others

Civil Writ Petition No.23294 of 2012 IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH Civil Writ Petition No.23294 of 2012 Date of Order: 02.09.2013 M/s P.C.Goyal & co. ...Petitioner Versus The Director General Income Tax (Investigation),Chandigarh and others. ..Respondents CORAM: HON'BLE MR. JUSTICE RAJIVE BHALLA HON'BLE MR. JUSTICE DR. BHARAT BHUSHAN PARSOON Present: Mr. Pankaj Jain, Advocate for the petitioner.Mr. Rajesh Katoch, Advocate,for the respondents. RAJIVE BHALLA, J (Oral) The petitioner's grievance, precisely put, is thatremuneration for special audit has been fixed, in violation of Rule14B of the Income Tax Rules, 1962. Counsel for the respondents states, on instructions, thatthe matter would be reconsidered after affording complete and fullopportunity to the petitioner to put forth his objections to theproposed payment and, therefore, six weeks' time may be granted tothe Commissioner of Income Tax, Central Ludhiana, to pass a freshorder. In view of the statement made by counsel for therespondents, the writ petition is allowed, order dated 30.05.2012 Civil Writ Petition No.23294 of 2012 -2- (Annexure P-27), is set aside and the matter is remitted to theCommissioner of Income Tax, Central, Ludhiana, to decide the matterafter affording an opportunity of hearing to the petitioner with respectto remuneration to be paid to the petitioner regarding special audit.The needful be done within six weeks from receipt of a certified copyof this order. Disposed of accordingly. (RAJIVE BHALLA) JUDGE September 02, 2013 nt (DR. BHARAT BHUSHAN PARSOON) JUDGE