Hirdey Ram v. The Principal Commissioner Of Income Tax & ANR

CWP No.18962 of 2018 -1-


IN THE HIGH COURT OF PUNJAB & HARYANA

AT CHANDIGARH **** CWP No.18962 of 2018 Date of Decision: 20.01.2020 Hirdey Ram Petitioner

Versus

The Principal Commissioner of Income Tax, Gurgaon and another Respondents CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE AVNEESH JHINGAN

Present:

Mr. Sanjay Bansal, Sr. Advocate with Mr. Amit Prasad, Advocate for the petitioner.

Mr. Tajender K. Joshi, Advocate for the respondents.

**** AJAY TEWARI, J (Oral):

[1] By this petition, the petitioner has challenged the order of the Commissioner rejecting the application under Section 264 of the Income Tax Act, 1961 [for brevity 'the Act'] on the ground that remedy of appeal was available to him.

[2] Learned counsel for the petitioner relies upon the decision of this Court in CWP No.1818 of 1995 titled as Kewal Krishan Jain Vs. Commissioner of Income Tax, Jalandhar decided on 11.10.2013 to contend that this Court has set aside the similar order.

PANKAJ BAWEJA 2020.01.22 09:40 I attest to the accuracy and integrity of this document High Ciourt, Chandigarh

CWP No.18962 of 2018 -2- [3] Learned counsel for the revenue is not in a position to deny the applicability of the abovesaid judgment. [4] In the circumstances, the petition is allowed and the impugned order (Annexure P-13) i.e. order under Section 264 of the Act is quashed. The Commissioner of Income Tax is directed to decide the application under Section 264 of the Act, on merits, as per law.

[AJAY TEWARI] JUDGE [AVNEESH JHINGAN] JUDGE January 20, 2020
    

      
  



    PANKAJ BAWEJA 2020.01.22 09:40 I attest to the accuracy and integrity of this document High Ciourt, Chandigarh