The Tribune Trust, Chandigarh v. Commissioner Of Income Tax, Chandigarh And Another

IN THE HIGH COURT OF PUNJAB & HARYANA ATCHANDIGARH Civil Writ Petition No.4082 of 2016Date of Decision: March 04, 2016 The Tribune Trust, Chandigarh ....Petitioner versus Commissioner of Income Tax, Chandigarh and another .....Respondents CORAM:HON'BLE MR.JUSTICE SURYA KANT. HON'BLE MR.JUSTICE P.B.BAJANTHRI. --- Present: Mr.Akshay Bhan, Senior Advocate with Mr.Alok Mittal, Advocate, for the petitioner. -.- 1. Whether Reporters of Local papers may be allowed to see the judgment? 2. To be referred to the Reporters or not? 3. Whether the judgment should be reported in the Digest? --- .Surya Kant, J(Oral) The petitioner has been served with the impugnedshow-cause notice calling upon it to explain as to whyexemption earlier granted to it under Section 10 or 11 of theIncome Tax Act, 1961 be not disallowed. It is contended onbehalf of the petitioner that though the communication isbranded as a show-cause notice but in sum and substance itamounts to final adjudication as the exemption under Section10 or 11 of the Act has since been “disallowed”. Heard learned counsel for the petitioner. It is true that the impugned show-cause notice isnot appropriately worded and gives an avoidable impression asif final adjudication has been made. However, after goingthrough the contents of the notice in entirety, we are satisfied CWP No.4082 of 2016 that the opinion expressed therein is purely tentative in natureand it shall not be taken or understood as final adjudication.The petitioner is entitled to submit its reply, if already notsubmitted, to the aforesaid show-cause notice which shall beconsidered and an appropriate order in accordance with lawshall then be passed. The writ petition stands disposed of accordingly. Dasti. JUDGE March 04, 2016[P.B.BAJANTHRI]mohinderJUDGE