M/S Navkar Associates v. State Of Punjab And Others

CWP-8196-2023 2023:PHHC:072114-DB

IN THE HIGH COURT OF PUNJAB AND HARYANA AT

CHANDIGARH CWP-8196-2023 Date of Decision:-12.05.2023 M/s Navkar Associates ....Petitioner Vs.

State of Punjab and ors.

....Respondents CORAM:- HON'BLE MS. JUSTICE RITU BAHRI HON'BLE MRS. JUSTICE MANISHA BATRA Present:- Mr. Aman Bansal, Advocate and Ms. Anjali Bansal, Advocate for the petitioner.

Mr. Saurabh Kapoor, Addl.A.G. Punjab Ritu Bahri, J. (Oral)



 







  

 





 



 

 


 

 
!



""
#
"Learned counsel for the petitioner states that for the assessment year 2013-14, he has deposited Rs.10 lacs as pre-deposit at the time of filing the appeal against the assessment order dated 19.11.2019 (Annexure P-1). The petitioner went before the Tribunal and the Tribunal remanded the case back. Now Rs.10 lacs is still lying deposited with the Department and the submission of the petitioner is that this amount be adjusted towards the demand raised for the assessment year 2012-13 while entertaining the appeal. Learned counsel for the State seeks time to check whether pursuant to the demand for the assessment year 2013-14, the final assessment order has been passed or not?

List on 12.05.2023."
GAURAV ARORA 2023.05.24 10:45 I attest to the accuracy and authenticity of this order/document P&H HC, Chandigarh

CWP-8196-2023 2023:PHHC:072114-DB

 $
" 
% 
  "

  

&

 
 
 &
!



!

' 



!

 ""

(







&



& 

" 

((



!





& 

" "$

)
 "*


+!

'

 
 

 &


 !

 

""
!



""
 
&
&



&

! 
!

""


 



 

 





& 

)
& 
) 


,!!""


, $

!

 


& 
- !
.

 ""
 

 "
 


!! "



,  &
$ 

)$
/ 
- 
"


! 


&

"
!! "

 &
$ 
  

0 
 ""
)
&!"


!

 
 


(RITU BAHRI) JUDGE (MANISHA BATRA) JUDGE 12.05.2023 G Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No GAURAV ARORA 2023.05.24 10:45 I attest to the accuracy and authenticity of this order/document P&H HC, Chandigarh