Piyara Lal v. Principle Commissioner of Income-tax and another
[Citation -2017-LL-1201-4]

Citation 2017-LL-1201-4
Appellant Name Piyara Lal
Respondent Name Principle Commissioner of Income-tax and another
Court HIGH COURT OF PUNJAB & HARYANA
Relevant Act Income-tax
Date of Order 01/12/2017
Judgment View Judgment
Keyword Tags show-cause notice
Bot Summary: Surya Kant, J. The petitioner has been served with a show-cause notice under Section 263(1) of the Income Tax Act, 1961 for re-assessment of his income in respect of the Assessment Year 2010-11. 11.2017 is self-speaking and self-explanatory. It requires the petitioner to show-cause as to why the order suggested therein be not passed for which objections have already been invited from the petitioner on or before 01.12.2017. In our considered view, no writ petition is maintainable against a show-cause notice. The petitioner, if so advised, may submit objections against the show-cause notice and if any adverse order is passed, he shall have his remedy against the same in accordance with law. With a view to enable the petitioner to submit objections, it is directed that if the petitioner submits his objections by 05.12.2017, the same shall be considered on merits and in accordance with law.


IN HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Civil Writ Petition No.27324 of 2017. Date of Decision: December 01, 2017 Piyara Lal ......Petitioner versus Principle Commissioner of Income Tax and another .....Respondents CORAM: HON'BLE MR.JUSTICE SURYA KANT. HON'BLE MR.JUSTICE SUDHIR MITTAL. *** Present: Mr.Manjit Singh Sarao, Advocate, for petitioner. -.- Surya Kant, J. (Oral) petitioner has been served with show-cause notice under Section 263(1) of Income Tax Act, 1961 for re-assessment of his income in respect of Assessment Year 2010-11. show-cause notice dated 17/20.11.2017 (P-10) is self-speaking and self-explanatory. It requires petitioner to show-cause as to why order suggested therein be not passed for which objections have already been invited from petitioner on or before 01.12.2017. In our considered view, no writ petition is maintainable against show-cause notice. petitioner, if so advised, may submit objections against show-cause notice and if any adverse order is passed, he shall have his remedy against same in accordance with law. writ petition is dismissed as not maintainable. However, with view to enable petitioner to submit objections, it is directed that if petitioner submits his objections by 05.12.2017, same shall be considered on merits and in accordance with law. Dasti. [SURYA KANT] JUDGE December 01, 2017 [SUDHIR MITTAL] mohinder JUDGE Whether speaking/reasoned : Yes/No Whether Reportable : Yes/No 1 of 1 ::: Downloaded on - 05-12-2017 12:33:50 ::: Piyara Lal v. Principle Commissioner of Income-tax and another
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