Shivinder Singh Brar v. Commissioner Of Income Tax, Chandigarh And Another

Civil Writ Petition No. 11752 of 2014 (O&M) IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH. Civil Writ Petition No.11752 of 2014 (O&M)Date of Decision: 31.10.2014. Shivinder Singh Brar ..Petitioner versus Commissioner of Income Tax, Chandigarh and another ..Respondents CORAM:HON'BLE MR. JUSTICE RAJIVE BHALLA HON'BLE MR. JUSTICE AMIT RAWALPresent:Mr. Akshay Bhan, Senior Advocate, with Mr. Alok Mittal, Advocate for the petitioner. Ms. Urvashi Dhugga, Advocate,for the respondents. RAJIVE BHALLA, J. (ORAL) CM No.13103 of 2014 CM is allowed. Application (Annexure A-1) is taken on record.Civil Writ Petition No.11752 of 2014 The petitioner prays for issuance of a writ, order or direction in the nature of mandamus directing the respondents togrant extension of time, to utilise Rs.2.25 crores received by thepetitioner, in view of sale of 04 Kanals of land, vide sale deed dated28.6.2011. Counsel for the petitioner submits that as the petitionerhas filed an application before the Central Board of Direct Taxes (for short “the Board”), for extension of time, a direction may be issued to Civil Writ Petition No. 11752 of 2014 (O&M) the Board to decide the petitioner's application, within a fixed periodof time. Counsel for the respondent states that she has noobjection to the aforesaid prayer provided it is clarified that thepetitioner shall not stall proceeding for assessment and/or anyenquiry or query that has or may be raised by the department. We have heard counsel for the parties and in view of thelimited nature of the prayer, dispose of the writ petition by directingthe Board, to decide the petitioner's application, dated 7.6.2014,forwarded on 10.6.2014, within three months of receipt of a certifiedcopy of this order. This order shall not be construed to be anexpression of opinion on the rights and obligations of the parties. ( RAJIVE BHALLA ) JUDGE 31.10.2014VK ( AMIT RAWAL ) JUDGE