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High Court of Punjab and HaryanaCWP/16749/2018disposed of

M/S Punjab Urban Planning Development Authority v. Ranjit Kaur

2018-09-13Mr. Justice R.C. Kathuria (Retd.),Ms. Justice Ritu Bahri3 pages



IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH CWP No.16749 of 2018 (O&M) Decided on 13.09.2018 M/s Punjab Urban Planning & Development Authority Petitioners

Versus

Ranjit Kaur, Deputy Commissioner of Income Tax, Circle 6(1), Mohali and another Respondents * * * CORAM : HON'BLE MR. JUSTICE AJAY KUMAR MITTAL, JUDGE HON'BLE MR. JUSTICE AVNEESH JHINGAN, JUDGE Present :

Ms. Radhika Suri, Senior Advocate with Mr. M.S. Kanda, Advocate for the petitioner.

Ms. Urvashi Dhugga, Sr. Standing Counsel for Revenue. * * * AVNEESH JHINGAN, J.

The present writ petition has been filed by Punjab Urban Planning and Development Authority seeking quashing of assessment order dated 08.06.2018 (Annexure P-9).

2.

Ranjit Kaur, Deputy Commissioner of Income Tax, Circle 6(1) Mohali (by name) and Deputy Commissioner of Income Tax, Circle 6(1), Mohali have been arrayed as respondents No.1 and 2 respectively in the writ petition.

3.

The assessment year involved is 2015-16. Petitioner filed Income Tax Return for the relevant assessment year. The matter was

 referred to a special Auditor under Section 142(2A) of Income Tax Act, 1961 (for brevity 'the Act'). The petitioner being aggrieved of reference made to the special Auditor challenged the action by filing the Civil Writ Petition in this Court and the same is pending. The special Auditor gave the report on 09.04.2018. The Assessing Officer issued show cause notices and the petitioner filed replies accordingly. Ultimately, assessment order dated 08.06.2018 was passed, assessing the income of the petitioner as 16,31,33,52,037/-. Aggrieved of the assessment order, the present writ petition has been filed.

4.

The petitioner has also challenged the assessment order in appeal before Commissioner of Income Tax (Appeals) [CIT(A)]. An application for stay of recovery was also moved on 06.07.2018. The Deputy Commissioner of Income Tax, Mohali passed order dated 16.07.2018 under Section 220(6) of the Act and the recovery was stayed for a period of two months from the date of the order subject to the petitioner's depositing 10 crores.

5.

Learned counsel for the petitioner contended that the amount of 10 crores has been deposited.

6.

Learned counsel for the Revenue admitted that 10 crores has been deposited and further stated that the department will not make any recovery of the demand created till the decision of appeal by CIT(A).

7.

In view of the statement made by the learned counsel for the Revenue and without expressing any opinion on the merits of the case, the writ petition is disposed of with the direction to the CIT(A)

 that sincere efforts be made to dispose of the appeal on merits, in accordance with law preferably within a period of three months from receipt of certified copy of the order.

(AJAY KUMAR MITTAL) JUDGE (AVNEESH JHINGAN) JUDGE September 13, 2018 pankaj baweja Whether speaking/reasoned:

Yes / No Whether reportable :

Yes / No