Rajeshwari Sangeet Academy Trust v. Assistant Commissioner Of Income Tax, Exemptions Circle 1, Chandigarh Andothers

CM-2007-C WP-2022 IN/ANCWP-1286-2022 -|- IN THE HIGH COURT OF PUNJAB AND HARYANA.AT CHAN DIGAR ale a CM-2007-CwP-2022 IN/ANDCWPRP-1286-202Date of Decision: 25.02.2022 Rajeshwari Sangeet Academy Trust Petitioner Versus Assistant Commissioner of Income Tax, Exemptions Circle 1, Chandigarh andothers...Respondents CORAM:HON’BLE MR. JUSTICE AJAY TEWARIHON’BLE MR. JUSTICK PANKAJ JAIN Present : Mr. Salil Kapoor, Advocate,Ms. Soumya Singh, Advocate,Mr. Sumit Lalchandani, Advocate,Ms. Ananya Kapoor, Advocate,for the petitioner. AJAY TEWARI_J. (Oral) CMm2007mCWPa2022 This is an application for staying the proceedings initiated pursuantto the impugned notice dated 31.03.2021 issued under Section 148 of the Income Tax Act. Notice of the application, On asking of the Court, Mr. Denesh Goyal, Senior StandingCounsel, accepts notice on behalf of the respondentsand with the consent oflearned counsel for the parties, the main case is taken on Board today itself. CWP12862022 In two similar writ petitions (pertaining to separate years) i.e. CWP-1252-2022 and CWP-1189-2022, the respondents have admittedly supplied thereasons recorded for reopening the assessment and the learned counsel appearingfor the revenue department has stated that even the approval granted by theCommissioner of Income Tax would be supplied to the petitioner. In this view of the matter, it is directed that in this case also the reasons recorded as well as the approval of the Commissioner of Income Tax besupplied to the petitioner within a period of ten days, as has been directed in theabove-said writ petitions. Since the main case has been decided, the pending civilmiscellaneous application(s), if any, also stands disposed of,