M/S United Finance Company v. Income Tax Officer, Nawanshahr

IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH. CWP 4975/2009 Date of Decision: 28.7.2009. M/s United Finance Company ..........Petitioner Versus Income Tax Officer, Nawanshahr. ..........Respondent CORAM: HON'BLE MR.JUSTICE M.M.KUMARHON'BLE MR.JUSTICE JASWANT SINGH. Present:Mr.Rajiv Joshi,Advocate for the petitioner.Mr.Vivek Sethi,Advocate for the respondent. 1. Whether Reporters of local papers may be allowed to see the judgment ? 2. To be referred to the Reporter or not ? 3. Whether the judgment should be reported in the Digest ? M.M.KUMAR,J. In pursuance to the prayer made by the petitioner for passingsome order on the application dated 31.1.2009, the Assessing Officerhas now passed an order under Section 220(6) of the Income TaxAct,1961 (for brevity the Act) which provides for suspension ofrecovery under Section 156 of the Act during the pendency of theappeal. Learned counsel for the Revenue has pointed out that the CWP 4975/2009 2 Assessing Officer has already passed order dated 15.6.2009 (AnnexureR/5). The prayer made by the petitioner has been rendered infructuous.The aforesaid order may be challenged by the petitioner on anyavailable ground. The writ petition is rendered infructuous and is disposed ofas such with liberty to the petitioner to challenge the order dated15.6.2009 on any available ground. (M.M.Kumar) Judge 28.7.2009joshi (Jaswant Singh) Judge