1 ITEM NO.5 COURT NO.5 SECTION IV-B SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 15102/2018 (Arising out of impugned final judgment and order dated 27-04-2018 in CWP No. 26125/2017 passed by High Court Of Punjab & Haryana At Chandigarh) GREATER MOHALI AREA DEVELOPMENT AUTHORITY Petitioner(s) VERSUS DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 6 (1), MOHALI Respondent(s) (FOR ADMISSION and I.R.) WITH SLP(C) No. 15128/2018 (IV-B) (FOR ADMISSION and I.R.) Date : 20-07-2018 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ASHOK BHUSHAN For Petitioner(s) Mr. Ajay Vohra,Sr.Adv. Ms. Kavita Jha, AOR Mr. Aniket D. Agrawal,Adv. Ms. Deepika Agarwal,Adv. For Respondent(s) UPON hearing counsel Court made following ORDER Since reassessment is already complete and assessing officer has passed assessment order, we do not find any reason to interfere with impugned order passed by High Court in exercise of our power under Article 136 of Constitution of Signature Not Verified Digitally signed by MAHABIR SINGH Date: 2018.07.24 India. 16:31:44 IST Reason: special leave petitions are accordingly dismissed. 2 However, we make it clear that it will be open to petitioner-Authority to challenge order of assessing officer by filing statutory appeal and in said appeal petitioner would also be permitted to challenge correctness of notice under Section 147/148 of Income Tax Act, 1961. appellate authority may go into said question uninfluenced by observations which are made in impugned order. Pending applications, if any, shall also stand disposed of. (MAHABIR SINGH) (RAJINDER KAUR) COURT MASTER (SH) BRANCH OFFICER Greater Mohali Area Development Authority v. Deputy Commissioner of Income-tax, Circle 6(1), Mohali