The New Truck Operators Union, Ludhiana v. Principal Commissioner Of Income Tax-2, Ludhiana And Another

IN THE HIGH COURT OF PUNJAB AND HARYANA|AT CHANDIGARH Sr. No.219 CWP? No.4732, of 20160Date of decision: 05.09.2016 The New Truck Operators Union, Ludhiana VerSus _. Petitioner Principal Commissioner of Income Tax-2, Ludhiana and another ....Respondents CORAM:HON'BLE MR. JUSTICE S.J. VAZIFDAR, CHIEF JUSTICEHON'BLE MR. JUSTICE DEEPAK SIBAL RRS Present: Mr. Rajesh Gupta, Advocatefor the petitioner. Mr. Z.S. Klar, Advocatefor the respondents, RRS S.J. VAZIFDAR,CHIEF JUSTICE (QRAL) The petitioner is aggrieved by a communication dated26.10.2015 from the respondent stating that the refund due to the petitionerfor the Assessment Year 2011-12 had been adjusted against the demandoutstanding. 2 Learned counsel appearing on behalf of the respondents statesthat in the said communication it was inadvertently wrongly stated that therefund due to the petitioner had been adjusted. He states that the refund duehad not been adjusted on that day. Subsequently, the petitioner's Advocateby a letter dated 02.11.2015 raised grievances regarding the communication|dated 26.10.2015. It was contended that the adjustment was arbitrary andcontrary to law,inter aliaon account of the petitioner not having been givenan opportunity of showing cause against the proposed adjustment. Learnedcounsel appearing on behalf of the respondents relied upona letter dated 02.11.2015 from the respondents informing the petitioner that theadjustment had been made. This letter does not consider the petitioner'sobjection in the letter dated 02.11.2015. It merely informed the petitionerthat the adjustment had been made. 3The ends of justice would be served by directing therespondents to consider the petitioner's grievance dated 02.11.2015 bypassing a reasoned order. The impugned orders dated 26.10.2015 and02.11.2015 shall be subject to the order to be passed by the respondentspursuant to our order passed in this writ petition. The respondents arerequested to pass the order by 31.10.2016. 4Disposed of. (S.J. VAZIFDAR)CHIEF JUSTICE (DEEPAK SIBAL)JUDGE September 05, 2016 Jyoti I(1)Whether speaking/reasonedYes/No(11)Whether reportableYes/No