M/s Gold Star Amco Pvt. Ltd. v. Asstt. Commissioner of Income Tax, Circle-1 - 2015-LL-1116-2

Citation	2015-LL-1116-2
Appellant Name	M/s Gold Star Amco Pvt. Ltd.
Respondent Name	Asstt. Commissioner of Income Tax, Circle-1
Court	HIGH COURT OF PUNJAB & HARYANA
Relevant Act	Income-tax
Date of Order	16/11/2015
Judgment	View Judgment
Keyword Tags	period of limitation • service of notice • statutory time limit
Bot Summary:	AJAY KUMAR MITTAL, J. The challenge in this writ petition filed under Article 226 of the Constitution of India, is to the notice dated 30.09.2013 under Section 143(2) of the Income Tax Act, 1961, which according to the petitioner was served upon it on 01.10.2013. According to the learned counsel for the petitioner, the petitioner was served notice under Section 143(2) of the Act beyond the date of limitation under the statute and the same is bad in the eyes of law. Learned counsel for the revenue submitted that the petitioner was served on 30.09.2013 i.e. within the period of limitation under the statute by affixture. It was pointed out that in pursuance to the notice issued under Section 143(2) of JAWALA RAM 2015.11.19 12:33 I attest to the accuracy and authenticity of this document Chandigarh CWP No. 4745 of 2015 -2- the Act, for the assessment year in question i.e. 2012-13, an assessment order has been passed on 9th March, 2015 against which the petitioner has filed an appeal before the Commissioner of Income Tax, Ludhiana in short 'CIT(A)' on 10th April, 2015, which is pending adjudication. Learned counsel for the revenue referred to the disposal of the objections by the assessing officer regarding validity of service of notice under Section 143(2) of the Act in the assessment order. The appeal filed by the petitioner against the assessment order dated 09.03.2015, wherein the issue regarding service of notice under Section 143(2) of the Act has been adjudicated, is pending consideration before the CIT(A). In view thereof, while disposing of the writ petition, we permit the petitioner to raise all such pleas as have been raised in the present writ petition before the Appellate Authority who would adjudicate the same in accordance with law.

IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP No. 4745 of 2015 Decided on : 16.11.2015 M/s Gold Star Amco Pvt. Ltd. . . . Petitioner Versus Asstt. Commissioner of Income Tax, Circle-1, Aayakar Bhawan, Rishi Nagar, Ludhiana . . . Respondent CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MR. JUSTICE RAMENDRA JAIN PRESENT: Mr. S.K. Mukhi, Advocate for petitioner. Mr. Rajesh Katoch, Advocate for respondent. **** AJAY KUMAR MITTAL, J. (Oral) challenge in this writ petition filed under Article 226 of Constitution of India, is to notice dated 30.09.2013 (Annexure P-1) under Section 143(2) of Income Tax Act, 1961 (for brevity 'the Act'), which according to petitioner was served upon it on 01.10.2013. 2. According to learned counsel for petitioner, petitioner was served notice under Section 143(2) of Act beyond date of limitation under statute and same is bad in eyes of law. However, learned counsel for revenue submitted that petitioner was served on 30.09.2013 i.e. within period of limitation under statute by affixture. It was urged that in such situation, service of petitioner was done within statutory time limit and this fact has also been mentioned in written statement filed on behalf of respondent. It was pointed out that in pursuance to notice issued under Section 143(2) of JAWALA RAM 2015.11.19 12:33 I attest to accuracy and authenticity of this document Chandigarh CWP No. 4745 of 2015 -2- Act, for assessment year in question i.e. 2012-13, assessment order has been passed on 9th March, 2015 against which petitioner has filed appeal before Commissioner of Income Tax (Appeals), Ludhiana [in short 'CIT(A)'] on 10th April, 2015, which is pending adjudication. Learned counsel for revenue referred to disposal of objections by assessing officer regarding validity of service of notice under Section 143(2) of Act in assessment order. 3. appeal filed by petitioner against assessment order dated 09.03.2015, wherein issue regarding service of notice under Section 143(2) of Act has been adjudicated, is pending consideration before CIT(A). 4. In view thereof, while disposing of writ petition, we permit petitioner to raise all such pleas as have been raised in present writ petition before Appellate Authority who would adjudicate same in accordance with law. (AJAY KUMAR MITTAL) JUDGE (RAMENDRA JAIN) November 16, 2015 JUDGE J.Ram JAWALA RAM 2015.11.19 12:33 I attest to accuracy and authenticity of this document Chandigarh M/s Gold Star Amco Pvt. Ltd. v. Asstt. Commissioner of Income Tax, Circle-1

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