Soma Indus Varanasi Aurangabad Tollway Pvt. Ltd v. Assistant Commissioner Of Income Tax And Others _
High Court
04 Feb 2022 In favour of: Assessee
Forum / Bench
High Court · phhc
Parties
Soma Indus Varanasi Aurangabad Tollway Pvt. Ltd v. Assistant Commissioner Of Income Tax And Others _
Date of order
04 Feb 2022
Assessment year(s)
2014-15
Outcome
Allowed
Case summary
In Soma Indus Varanasi Aurangabad Tollway Pvt. Ltd v. Assistant Commissioner Of Income Tax And Others _, the High Court (2022) allowed the appeal. The decision went in favour of the assessee.
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
IN THE HIGH COURT OF PUNJAB AND HARYANAAT CHANDIGARH
CWP-1 182-202
Date of decision: 04.02.2022
Soma Indus Varanasi Aurangabad Tollway Pvt. Ltd. .... Petitioner
Versus
Assistant Commissioner of Income Tax and others _.... Respondents
CORAM: HON'BLE MR. JUSTICE AJAY TEWARITHON'BLE MR. JUSTICE PANKAJ JAIN
Present:Mr. Rohit Jain, Advocate with
Mr. Aniket D. Agrawal, Ms. Manisha Sharma &
Mr. Vishal Gupta, Advocatesfor the petitioner.
(Through Video Conferencing)FS AE FS
AJAY TEWARI, J (ORAL)
The present writ petition under Articles 226/227 of theConstitution of India has been filed by the petitioner for issuance of awrit in the nature of certiorari/mandamus for quashing the impugnednotice dated 30.03.2021 (Anneuxre P-1) under Section 148 of theIncome Tax Act, 1961 for the assessment year 2014-15 and impugnedorder dated 04.01.2022 (Annexure P-3), disposing of the legal objectionsfiled by the petitioner challenging the validity of re-assessmentproceedings initiated for the assessment year 2014-15,
After arguing for some time and realizing that this Court isnot inclined to grant any relief to the petitioner, learned counsel for thepetitioner prays for permission to withdraw the present petition withliberty to take all objections in the re-assessment proceedings.
Allowed as prayed for,
Dismissed as withdrawn with aforesaid liberty,
(AJAY TEWARIT)JUDGE
(PANKAJ JAIN)JUDGE
04.02.2022JUDGEDineshWhether speaking/reasonedYes.DEEPAK KUMAR2022.02.07 14:15I attest to the accuracy ofthis document
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