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

IN THE HIGH COURT OF PUNJAB AND HARYANA.AT CHAN DIGAR ale a CM-2127-CWP-2022 IN/ANDCWPRP-1252-202Date of Decision: 25.02.2022 Rajeshwari Sangeet Academy Trust Petitioner Versus Assistant Commissioner of Income Tax, Exemptions Circle 1, Chandigarh and others ...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) CMm2197mCWPa2022 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 of learned counsel for the parties, the main case 1s taken on Board today itself. CWPa1252m2022 On 24.01.2022, the following order was passed:- “Inter alia contends that in spite of repeatedrequests for supply of reasons recordedfor reopening ofassessment, it has not been acceded to by therespondents.Notice ofmotion.Mr. Dinesh Goyal, Senior Standing Counsel for the respondents having advance copy of the petition(s)accepts notice, on the asking of the Court. He prays fortime to seek necessary instructions. List on 08.02 ?Q??. Photocopy of this order be placed on the file ofconnected case.’ Today, learned counsel for the petitioner has stated that reasons forreopening have been supplied to the petitioner but he had also made a prayer that acopy of the approval granted by the Commissioner of Income Tax be alsosupplied. Mr. Goyal has very fairly stated that this copy can also be supplied. In the circumstances, this petition is disposed of with a direction tothe respondents to supply a copy of the approval granted by the Commissioner ofIncome Tax within a period of ten days and thereafter, the petitioner would take itsremedy in accordance with law. Since the main case has been decided, the pending civilmiscellaneous application(s), if any, also stands disposed of. (AJAY TEWARITJUDGE (PANKAJ JAIN)JUDGE