Chandigarh Educational Society v. Principal Commissioner Of Income Tax

IN THE HIGH COURT OF PUNJAB AND HARYANA AT

CHANDIGARH CWP-6209-2021 Date of decision : 17.03.2021 Chandigarh Educational Society ....Petitioner V/s Principal Commissioner of Income Tax (Central), 7th Floor, HSIIDC Building, Udyog Vihar ....Respondent CORAM: HON'BLE MR. JUSTICE RAJAN GUPTA HON'BLE MR. JUSTICE KARAMJIT SINGH

Present:

Mr. Ved Jain, Advocate for the petitioner.

RAJAN GUPTA J. (ORAL) Case has been heard through Video Conferencing in view of COVID-19 Pandemic.

Limited grievance of the petitioner is that show cause notice, Annexure P-4 has been issued to it by the authority having no jurisdiction in the matter. Besides, the notice is premature as assessment proceedings are yet to be completed in the first instance. He submits that he had already submitted a reply to the show cause notice but no response has been received. Notice of motion.

At this stage, Mr. Tajender Joshi, Advocate accepts notice on behalf of the respondent. He submits in case reply to the show cause notice has been received, same shall be decided by the concerned authority at the earliest in any case not later than one month.

In view of above, no further adjudication of the matter is necessary. Petition is disposed off.

(RAJAN GUPTA) JUDGE (KARAMJIT SINGH) JUDGE March 17, 2021 Ajay Whether speaking/reasoned:

Yes/No AJAY KUMAR 2021.03.18 15:06 I attest to the accuracy and integrity of this document Whether reportable:

Yes/No