Shri Vishwa Mitter Sekhri Charitable Society v. Chief Commissioner Of Income Tax And Another

IN THE HIGH COURT OF PUNJAB AND HARYANA|AT CHANDIGARH CWP No. 3891 of 2015 (O&M)Date of decision: 8.3.2017 Shri Vishwa Mitter Sekhri Charitable Society VS _. Petitioner Chief Commissioner of Income Tax and another ..Respondents Coram: Hon'ble Mr. Justice Rajesh BindalHon'ble Mr. Justice Harinder Singh Sidhu Present:Mr. Akshay Bhan, Senior Advocate withMr. Alok Mittal, Advocate, for the petitioner. Mr. Denesh Goyal, Advocate, for the respondents. Rajesh Bindal, J. The petitioner filed the present petition impugning notice dated 26.3.2014 issued under Section 148 of the Income Tax Act, 1961. Asno interim stay was granted, the proceedings were completed. The orderwas passed by the Assessing Officer was challenged by filing appealbefore the Commissioner of Income Tax (Appeals), which was alsodismissed. Now the matter is pending before the Income Tax AppellateTribunal (for short ‘the Tribunal’) in appeal filed by the petitioner. Keeping in view the aforesaid development, which has taken place during the pendency of the present petition, learned counsel for thepetitioner submitted that the prayer made in the present petition has beenrendered infructuous and the same may be disposed of as such. Thepetitioner will pursue the appeal filed by it, which is pending before theTribunal. Ordered accordingly. Needless to add that the petitioner shall be entitled to raise allthe issues to which it is entitled to in terms of the law in the pendingappeal before the Tribunal. (Rajesh Bindal)Judge 83.2017Sharmila (Harinder Singh Sidhu)Judge Whether speaking/reasoned:Whether reportable Yes/NoYes/No