Kailash Chander Huf v. Union Of India And Others

CWP-5177-2023 2023:PHHC:048263-DB

IN THE HIGH COURT OF PUNJAB AND HARYANA AT

CHANDIGARH CWP-5177-2023 Date of Decision:-17.03.2023 Kailash Chander HUF ....Petitioner vs.

Union of India and others.

....Respondents CORAM:- HON'BLE MS. JUSTICE RITU BAHRI HON'BLE MRS. JUSTICE MANISHA BATRA Present:- Mr. Sandeep Goyal, Advocate and Mr. Rishabh Singla, Advocate for the petitioner Ritu Bahri, J. (Oral) The present petition is for quashing of notice dated 24.03.2022 (P-3), order dated 01.04.2022 (P-5) and notice dated 01.04.2022 (P-6). Issue notice of motion.

On asking of the Court, Ms. Gauri Neo Rampal, Sr. Standing counsel for the respondents accepts notice on behalf of the respondents. As per learned counsel for the respondents, notice dated 24.03.2022 and 01.04.2022 (P-6) may have been wrongly issued to the petitioner from Fatehabad.

On the other hand, learned counsel for the petitioner has informed the Court that the petitioner is a resident of Bhiwani and the PAN is also registered in Bhiwani.

Learned counsel for the respondent, at this stage, submits that this mistake/situation can be corrected by transferring the jurisdiction from Fatehabad to Bhiwani, keeping in view Section 127 of the Income Tax Act, 1961 as Keeping in view the fact that the petitioner is resident of Bhiwani, the present petition stands allowed and notices dated 24.03.2022 GAURAV ARORA 2023.04.10 15:29 I attest to the accuracy and authenticity of this order/document P&H HC, Chandigarh

CWP-5177-2023 2023:PHHC:048263-DB (P-3) and 01.04.2022 (P-6) are set aside. However, a liberty is granted to the appropriate officer at Bhiwani to initiate proceedings afresh, as per law, if so advised.

(RITU BAHRI) JUDGE (MANISHA BATRA) JUDGE 17.03.2023 Sonia Puri/G Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No