S. Bhajan Singh Gill v. Income Tax Officer, Ward
High Court
10 Apr 2018 In favour of: Unclear
Forum / Bench
High Court · cghccisdb
Parties
S. Bhajan Singh Gill v. Income Tax Officer, Ward
Date of order
10 Apr 2018
Assessment year(s)
—
Outcome
Other
Case summary
In S. Bhajan Singh Gill v. Income Tax Officer, Ward, the High Court (2018) decided the matter.
Decision: 2.In view of the aforesaid, the writ petition is disposed of accordingly.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
NAFR
HIGH COURT OF CHHATTISGARH, BILASPUR
WPT No. 133 of 2014
S. Bhajan Singh Gill Prop. Gill Raodways S/o Late S. Sajjan Singh Gill,aged about 66 years, R/o G. E. Road, Rajnandgaon (C.G.)
---- Petitioner
Versus
1. Income Tax Officer, Ward No. 1, Rajnandgaon (C.G.)
2. Commissioner of Income Tax, New Central Revenue Building, Civil Lines,Raipur (C.G.)Raipur (C.G.)
3. Central Board of Direct Taxes, New Delhi.
4. Union of India, through Secretary, Ministry of Finance, North Block, NewDelhi.Delhi.
---- Respondents
For Petitioner:Mr. Anand Mohan Tiwari, Advocate.For Respondents:Mr. amit Choudhari, Advocate.
Hon'ble Shri Justice Sanjay K. Agrawal
Order On Board
10/04/18
1.Learned counsel appearing for the petitioner would submit that thoughnotice under Section 148 of the Income Tax Act, 1961 (Annexure – P/3) hasbeen issued to the petitioner on 24.10.2002 but the time period prescribedfor passing the reassessment order has already been lapsed and, therefore,no cause of action survives for determination.
2.In view of the aforesaid, the writ petition is disposed of accordingly. Nocost(s).
Sd/-
(Sanjay K. Agrawal) Judge
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