Municipal Corporation Patiala v. Asstt Commissioner Of Income Tax Circle-I

CWP No. 21023 of 2015 -1IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP No. 21023 of 2015 Date of decision: 30.11.2015 Municipal Corporation, Patiala ..... Petitioner

Versus

Asstt. Commissioner of Income Tax, Circle-I (Exemptions), Chandigarh ..... Respondent

CORAM:

HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MR. JUSTICE RAMENDRA JAIN PRESENT: Mr. Rishabh Kapoor, Advocate for the petitioner. Mr. Denesh Goyal, Advocate for the respondent. AJAY KUMAR MITTAL, J. (ORAL) Mr. Surendra Meena, Deputy Commissioner of Income Tax, Circle-I (Exemptions), Chandigarh, is present in Court in compliance to the order dated 04.11.2015.

2.

In this writ petition filed under Articles 226/227 of the Constitution of India, the prayer made by Municipal Corporation, Patialapetitioner is for quashing the orders dated 19.03.2015 (Annexure P-2) and 02.09.2015 (Annexure P-1), passed by the respondent. 3.

Learned counsel for the respondent-revenue has produced a copy of the order dated 27.11.2015, passed by the Joint Commissioner of Income Tax (Exemptions), Range-1, Chandigarh, on an application for RISHU KATARIA 2015.12.03 12:04 I attest to the accuracy and authenticity of this document

CWP No. 21023 of 2015 -2stay of demand filed by M/s Improvement Trust, Patiala in identical matter. In the said order, the revenue has agreed to treat the assessee-M/s Improvement Trust, Patiala, not being in default in respect of the balance demand till the disposal of appeal by the CIT(A) or 31.03.2016, whichever is earlier.

4.

A copy thereof has been handed over to learned counsel for the petitioner.

5.

In view of the above, learned counsel for the respondentrevenue submitted that impugned orders Annexures P-1 and P-2 were consequential to the demand created against M/s Improvement Trust, Patiala and since, no further action is being taken on Annexures P-1 and P-2, the instant writ petition has been rendered infructuous and be disposed of as such.

6.

Disposed of as infructuous.

( AJAY KUMAR MITTAL ) JUDGE November 30, 2015 ( RAMENDRA JAIN ) rishu JUDGE RISHU KATARIA 2015.12.03 12:04 I attest to the accuracy and authenticity of this document