Municipal Corporation, Patiala v. Asstt. Commissioner Of Income Tax, Circle-I (Exemptions), Chandigarh

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP No. 21023 of 2015 Date of decision: 30.11.2015 Municipal Corporation, Patiala ..... Petitioner Versus Asstt. Commissioner of Income Tax, Circle-I (Exemptions), Chandigarh ..... Respondent CORAM:HON'BLE MR. JUSTICE AJAY KUMAR MITTALHON'BLE MR. JUSTICE RAMENDRA JAIN PRESENT: Mr. Rishabh Kapoor, Advocate for the petitioner. Mr. Denesh Goyal, Advocate for the respondent. AJAY KUMAR MITTAL, J. (ORAL) Mr. Surendra Meena, Deputy Commissioner of Income Tax,Circle-I (Exemptions), Chandigarh, is present in Court in compliance tothe order dated 04.11.2015. 2.In this writ petition filed under Articles 226/227 of theConstitution of India, the prayer made by Municipal Corporation, Patiala-petitioner is for quashing the orders dated 19.03.2015 (Annexure P-2)and 02.09.2015 (Annexure P-1), passed by the respondent. 3.Learned counsel for the respondent-revenue has produced acopy of the order dated 27.11.2015, passed by the Joint Commissioner ofIncome Tax (Exemptions), Range-1, Chandigarh, on an application for CWP No. 21023 of 2015 stay of demand filed by M/s Improvement Trust, Patiala in identicalmatter. In the said order, the revenue has agreed to treat the assessee-M/sImprovement Trust, Patiala, not being in default in respect of the balancedemand till the disposal of appeal by the CIT(A) or 31.03.2016,whichever is earlier. 4.A copy thereof has been handed over to learned counsel forthe petitioner. 5.In view of the above, learned counsel for the respondent-revenue submitted that impugned orders Annexures P-1 and P-2 wereconsequential to the demand created against M/s Improvement Trust,Patiala and since, no further action is being taken on Annexures P-1 andP-2, the instant writ petition has been rendered infructuous and bedisposed of as such. 6.Disposed of as infructuous. ( AJAY KUMAR MITTAL ) JUDGE November 30, 2015rishu ( RAMENDRA JAIN ) JUDGE