Sarwan Singh Nijar v. The Additional Commissioner Of Income Tax, Faridabad And Another

CWP No.7300 of 2001 428 IN THE HIGH COURT OF PUNJAB & HARYANA|AT CHANDIGARH Kk kCWP No.7300 of 2001 Date of Decision: 06.02.2020 Sarwan Singh Nijar Versus Petitioner The Additional Commissioner of Income Tax, Faridabad and another| Respondents CORAM:HON'BLE MR. JUSTICE AJAY TEWARIHON'BLE MR. JUSTICE AVNEESH JHINGAN Present:Mr. Sanjay Bansal, Senior Advocate withMr. Amit Parsad, Advocatefor the petitioner.Mr. Amit Parsad, Advocatefor the petitioner. Mr. Tajender. K. Josni, Advocatefor the respondents. AJAY TEWARI, J. (Oral) **** +,-The writ petition has been filed seeking quashing of noticedated 21.03.2001 (Annexure P-9) issued by the respondent No.2 undersection 143 read with Section 147 off the Income [Tax Act, 1961, proposinto re-assess the income of the petitioner for the assessment year 1992-93.+0-Learned counsel for the petitioner states that facts of the caseare covered by the decision dated 25.11.2002 of the Supreme Court inAppeal (Civil) 7731 of 2002 titled asGkn_Driveshafts (India) Ltd. Vs.Income Tax Officer and Ors.reported as|2002 Supp (4) SCR 359, +2-Consequently, the writ petition is disposed of in the sameterms asinGkn Driveshafts (India) Ltd.'scase (supra). Further,petitioner is given permission to file objections, as per law, against thereasons which were supplied to him. CWP No.7300 of 2001 +7-since the main case is disposed of, the pending application, if any, stands disposed of. JUDGE JUDGEFebruary 06, 2020pankaj bawejaI. Whether speaking/ reasonedYes/Noa2. Whether reportablYes/No