Sadhu Singh Hamdard Trust v. To Be Referred To The Reporters Or Not?

CWP No. 16891 of 1995 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Date of Decision: May 08, 2013CWP No. 16891 of 1995 Sadhu Singh Hamdard Trust …Petitioner Versus The Assistant Commissioner of Income Tax …Respondents CORAM:HON'BLE MR. JUSTICE HEMANT GUPTA HON’BLE MS. JUSTICE RITU BAHRI Present: - Mr. Sanjay Bansal, Sr. Advocatewith Mr. Rajiv Sharma, Advocateand Mr. Gurjeet Singh, Advocatefor the petitioner. Mr. Vivek Sethi, Advocate for the respondent. 1To be referred to the Reporters or not? 2Whether the Judgment should be reported in theDigestDigest HEMANT GUPTA, J. Challenge in the present writ petition is to notice dated19.08.1994 issued by the Assistant Commissioner of Income Taxin exercise of powers conferred under Section 148 of the IncomeTax Act, 1961 (for short 'the Act') to frame re-assessmentconsequent to the summary order of assessment dated16.03.1993. Learned counsel for the petitioner submits that in viewof the order passed by this Court in ITA No. 75 of 2004 decided on26.07.2012 titled as 'The Commissioner of Income Tax, Jalandhar-II v. M/s Sadhu Singh Hamdard Trust', the order of summaryassessment be set aside and the matter be remitted back to theAssessing Officer to frame the assessment in view of thesubstitution of Sub Section (4A) in Section 11 of the Act witheffect from 1.4.1992. In view of the said arguments, which is not opposed byMr. Vivek Sethi, learned counsel for the respondent, the order ofsummary assessment dated 16.03.1993 is set aside for thereasons recorded in the aforesaid appeal. The Assessing Officer isdirected to pass an order of assessment after giving anopportunity of hearing to the parties in accordance with law.Consequently, the writ petition is disposed of. (HEMANT GUPTA) JUDGE 08.05.2013Atul (RITU BAHRI) JUDGE