High Court of Punjab and HaryanaCWP/4082/2016disposed of

The Tribune Trust Chandigarh v. Commissioner Of Income Tax Chandigarh And Another

2016-03-04Ms. Justice Navita Singh,Mr Justice Jaswant Singh2 pages

IN THE HIGH COURT OF PUNJAB & HARYANA AT

CHANDIGARH Civil Writ Petition No.4082 of 2016 Date of Decision: March 04, 2016 The Tribune Trust, Chandigarh ....Petitioner versus Commissioner of Income Tax, Chandigarh and another .....Respondents CORAM: HON'BLE MR.JUSTICE SURYA KANT.

HON'BLE MR.JUSTICE P.B.BAJANTHRI.

--- Present: Mr.Akshay Bhan, Senior Advocate with Mr.Alok Mittal, Advocate, for the petitioner. -.-

1. Whether Reporters of Local papers may be allowed to see the judgment?

2. To be referred to the Reporters or not?

3. Whether the judgment should be reported in the Digest? --- Surya Kant, J. (Oral) The petitioner has been served with the impugned show-cause notice calling upon it to explain as to why exemption earlier granted to it under Section 10 or 11 of the Income Tax Act, 1961 be not disallowed. It is contended on behalf of the petitioner that though the communication is branded as a show-cause notice but in sum and substance it amounts to final adjudication as the exemption under Section 10 or 11 of the Act has since been "disallowed". Heard learned counsel for the petitioner.

It is true that the impugned show-cause notice is not appropriately worded and gives an avoidable impression as if final adjudication has been made. However, after going through the contents of the notice in entirety, we are satisfied MOHINDER KUMAR 2016.03.16 11:05 I attest to the accuracy and authenticity of this document Chandigarh

CWP No.4082 of 2016 [2] that the opinion expressed therein is purely tentative in nature and it shall not be taken or understood as final adjudication. The petitioner is entitled to submit its reply, if already not submitted, to the aforesaid show-cause notice which shall be considered and an appropriate order in accordance with law shall then be passed.

The writ petition stands disposed of accordingly. Dasti.

[SURYA KANT] JUDGE March 04, 2016 [P.B.BAJANTHRI] mohinder JUDGE MOHINDER KUMAR 2016.03.16 11:05 I attest to the accuracy and authenticity of this document Chandigarh