M/S Raghbir Cycles Private Ltd. And Others v. Commissioner Of Income Tax (Central), Ludhiana And Others

CWP No.4528 of 1992 -1- IN THE PUNJAB AND HARYANA HIGH COURT AT CHANDIGARH CWP No.4528 of 1992 Date of Decision:29.08.2013 M/s Raghbir Cycles Private Ltd. and others ... Petitioner Versus Commissioner of Income Tax (Central), Ludhiana and others... Respondents CORAM : HON’BLE MR. JUSTICE RAJIV NARAIN RAINA Present:None for the petitioner.Mr. Rajesh Katoch, Advocate for the respondents. 1.To be referred to the reporters or not?2.Whether the judgment should be reported in the digest. RAJIV NARAIN RAINA, J.(Oral) This writ petition was filed praying for issuance of a writ ofcertiorari for quashing the impugned order dated 30.9.1991 (P-6) and theconsequential notices issued to the petitioners No.4, 5 and 7 all dated1.11.1991 issued by respondent No.3. The order dated 30.9.1991 (P-6) waspassed by the Commissioner of Income Tax (Central) Ludhiana, in partialmodification of the earlier office order dated 19.9.1991 by which order filesrelating to the assesses (Petitioners) were transferred from the AssistantCommissioner of Income Tax, Central Circle-II, Ludhiana to the AssistantCommissioner of Income Tax, Investigation Circle II (1) Patna. The ordertransferring files was cancelled by the impugned order so far as it related to the assesses mentioned at Sr. No.(s) 7 to 9 of the earlier office order. So far as the assesses mentioned at serial No.1 to 6 of the said order are concerned,it was directed that the order shall take effect from the date to be notifiedlater on instead of 1.10.1991. Aggrieved by this order, the petitioners had filed this writpetition in the year 1992. No one appears for the petitioners. Learned counsel appearing for the respondents submits thatduring the pendency of this petition the petitioner i.e. M/s Raghbir CyclesPrivate Ltd., Gill Road, Ludhiana and petitioners No.2 to 7 approached theIncome Tax Settlement Commission, Calcutta and the matter has beensettled between the assesses and the Income Tax Department vide orderdated 28.3.2000. Since the dispute has been settled by consent. No furtherorders are required in this petition. However, in case the petitioners are stillaggrieved of anything which is not foreseen in this order, they are at libertyto revive this petition. The petition stands disposed of as infructuous. 29.08.2013 rajeev (RAJIV NARAIN RAINA) JUDGE