Indian Council For Child Welfare v. Central Board Of Direct Taxes And ORS.

IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH -.- CWP-15985-2013 (O&M) Date of Decision : 16.05.2024 Indian Council for Child Welfare ....Petitioner

VERSUS

Central Board of Direct Taxes & Others ....Respondents CORAM : HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MRS. JUSTICE SUDEEPTI SHARMA

Present:

Mr. Anil K. Aggarwal, Advocate for the petitioner. Mr. A.P.Singh, Senior Standing Counsel for the respondents. -.- SANJEEV PRAKASH SHARMA, J. (Oral) 1.

Petitioner by way of the present writ petition claims interest. The said aspect was also claimed by him in the earlier writ petition bearing No.5989 of 2009. However, the Division Bench of this Court passed an order in following terms:- "

The issue concerning interest is debatable. The petitioner may avail the remedy of appeal against order dated 07.09.2009 passed by CIT, Chandigarh for the aforesaid relief interest.

With the aforesaid observation, petition stands disposed of."

2.

The above-mentioned order was neither challenged nor any review petition was filed. The petitioner by filing the present writ petition claiming interest again.

TRIPTI SAINI 2024.05.20 10:50 I attest to the accuracy and integrity of this document

CWP-15985-2013 (O&M) -23.

Learned counsel for the petitioner submits that the remedy of appeal was not available at that time also when the Court passed the order on 12.10.2009.

4.

We are afraid that the question whether the remedy of appeal was available or not stands finally crystalized in the order passed by this Court and no review has been filed. We in separate proceedings would not set aside the order dated 12.10.2009 passed by the Co-ordinate Bench. Admittedly the petitioner has not availed a remedy of appeal against order dated 07.09.2009. In view of the above the present writ petition would not lie as successive writ petitions are not maintainable. 5.

Accordingly, the present writ petition is dismissed. 6.

Pending applications, if any, stand disposed off. (SANJEEV PRAKASH SHARMA) JUDGE May 16, 2024 (SUDEEPTI SHARMA) tripti JUDGE Whether speaking/non-speaking : Speaking Whether reportable : Yes/No TRIPTI SAINI 2024.05.20 10:50 I attest to the accuracy and integrity of this document