Cwp No. 29022 of 2024 · Punjab Arh Chandigarh Njab And Haryana High Court · 2024
Case at a glance
Outcome
Dismissed
rit Petition stands dismissed according
Provisions considered
Key paragraphs
- Para 44. Writ Peti rit Petition stands dismissed according ordingly.
Judgment
CORAM: HO HON’BLE MR. JUSTICE SANJ HON’BLE MR. JUSTICE SANJ HO SANJEEV PRAKASH SHARMA SANJAY VASHISTH **** Present: M Mr. Nikhil Goyal, Advocate for th for the petitioner. M Mr. Yogesh Putney, Sr. Standing C for the respondents/Revenue. ding Counsel SANJEEV PR ral) V PRAKASH SHARMA, J.(Oral) ****
#1. Prima fa a facie keeping in view the observa bservations of the Assessing Officer (for shor r short ‘AO’) that there is no incrimin criminating evidence available with the depa department for Assessment Year 19, Year 2015-16, 2016-17, 2018-19, 2019-20, 20, 2020-21 and 2021-22, we do we do not find any cause of action arising in sing in favour of the petitioner to file a o file any petition.
#2. So far as far as the notice issued under section Act, ection 142(1) of the Income Tax Act, 1961 to 61 to the petitioner for the Assessmen rned, essment Year 2016-17 is concerned, the same same does not in any manner refle r reflect proceedings under section 153C of 3C of the Act to be recorded. The pet he petitioner can always file a reply to the sai the said notice. MOHIT GOYAL 2024.10.29 13:12 I attest to the accuracy and integrity of this document CWP-29022-2024 2024 (O&M)
#3. No case case is made out for interference as n t this ce as no cause of action arises at this stage.
#4. Writ Peti rit Petition stands dismissed according ordingly.
#5. The peti e petitioner is always free to take take up his objections before the concerne ncerned authority and even file an app f the an appeal as per the provisions of the Income T come Tax Act, 1961. (SANJE ANJEEV PRAKASH SHARMA) JUDGE (SANJAY VASHISTH) JUDGE October 29, 202 Mohit goyal , 2024
#1. Whether 2. Whether ther speaking/reasoned? ther reportable? Ye Yes/No Yes/No Ye MOHIT GOYAL 2024.10.29 13:12 I attest to the accuracy and integrity of this document
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: rit Petition stands dismissed according
Which statutory provisions did this judgment involve?
Income Tax Act, 1961; Tax Act, 1961.
Which court decided this case, and when?
Punjab & Haryana High Court, on 29 Oct 2024. The bench was SANJ, V PRAKASH SHARMA.
Precedent status how later indexed judgments have treated this case
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