Asha Kahlon v. Principal Chief Commissioner Of Income Tax And Others

2023:PHHC:068016-DB

IN THE HIGH COURT OF PUNJAB AND HARYANA AT

CHANDIGARH CWP-7724-2023 Date of Decision:-09.05.2023 Asha Kahlon ....Petitioner Vs.

Principal Commissioner of Income Tax and ors. ....Respondents CORAM:- HON'BLE MS. JUSTICE RITU BAHRI HON'BLE MRS. JUSTICE MANISHA BATRA Present:- Mr. Alok Mittal, Advocate for the petitioner.

Mr. Saurabh Kapoor, Sr. Standing counsel For the respondents.

Ritu Bahri, J. (Oral) The present petition is for quashing order dated 02.04.2022 (P-7), notice dated 02.04.2022 and 30.03.2023 (P-8 and P-10 respectively) issued by the respondents.

At the very outset, it is not disputed by learned counsel for the respondents that the impugned order has been passed without considering the reply filed by the petitioner on 29.03.2022 (P-5) whereby the petitioner has given correct clarification in the reply. This reply was already on the income tax portal. In the impugned order, it has been stated that the assessee was required to furnish reply.

Keeping in view the fact that the reply of the petitioner was already on income tax portal, the present petition is allowed and order dated 02.04.2022 (P-7), notice dated 02.04.2022 and 30.03.2023 (P-8 and P-10 respectively) are set aside, However, a liberty is granted to the GAURAV ARORA 2023.05.15 12:17 I attest to the accuracy and authenticity of this order/document P&H HC, Chandigarh

2023:PHHC:068016-DB respondent to initiate fresh proceedings against the petitioner after considering the reply filed by the petitioner, in accordance with law. (RITU BAHRI) JUDGE (MANISHA BATRA) JUDGE 09.05.2023 G Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No