High Court of Punjab and HaryanaCWP/1917/2015disposed of

Amarjeet Beeton v. Union Of India And ORS

2015-02-06Mr. Justice Ajay Kumar Mittal,Mr. Justice Mahabir Singh Sindhu1 pages

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

Civil Writ Petition No. 1917 of 2015 Date of Order: 06.02.2015 Amarjeet Beeton, r/o 10B/210, Shivpura Mohalla, Dhuri. ..Petitioner

Versus

Union of India and others.

..Respondents CORAM: HON'BLE MR. JUSTICE RAJIVE BHALLA HON'BLE MR. JUSTICE B.S.WALIA

Present:

Mr. Deepak Agrawal, Advocate, for the petitioner.

RAJIVE BHALLA, J (Oral) The petitioner prays for issuance of a writ of certiorari quashing notice dated 15.03.2013 (Annexure P-1), issued by the Income Tax Officer (TDS)-II, Ludhiana, under Section 206(C)(1)/2006(7) of the Income Tax Act, 1961 (hereinafter to be referred as 'the Act'), on the premise that assumption of jurisdiction is illegal, as cotton waste does not fall within the definition of scrap.

We have heard counsel for the petitioner and as the show cause notice is pending adjudication, grant liberty to the petitioner to file a reply, and in case the petitioner raises the question of wrongful assumption of jurisdiction, the authority concerned shall consider and decide the petitioner's application, before taking a final decision in the matter. Disposed of accordingly.

(RAJIVE BHALLA) JUDGE February 06, 2015 (B.S.WALIA) nt JUDGE NARESH KUMAR 2015.02.09 12:38 I attest to the accuracy and authenticity of this document Chandigarh