CWP No.18962 of 2018 -1- 206 IN HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH **** CWP No.18962 of 2018 Date of Decision: 20.01.2020 Hirdey Ram Petitioner Versus 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 petitioner. Mr. Tajender K. Joshi, Advocate for respondents. **** AJAY TEWARI, J (Oral): [1] By this petition, petitioner has challenged order of Commissioner rejecting application under Section 264 of Income Tax Act, 1961 [for brevity 'the Act'] on ground that remedy of appeal was available to him. [2] Learned counsel for petitioner relies upon 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 similar order. 1 of 2 ::: Downloaded on - 18-02-2020 16:38:03 ::: CWP No.18962 of 2018 -2- [3] Learned counsel for revenue is not in position to deny applicability of abovesaid judgment. [4] In circumstances, petition is allowed and impugned order (Annexure P-13) i.e. order under Section 264 of Act is quashed. Commissioner of Income Tax is directed to decide application under Section 264 of Act, on merits, as per law. [AJAY TEWARI] JUDGE [AVNEESH JHINGAN] JUDGE January 20, 2020 pankaj baweja 1. Whether speaking/ reasoned : Yes / No 2. Whether reportable : Yes / No 2 of 2 ::: Downloaded on - 18-02-2020 16:38:23 ::: Hirdey Ram v. Principal Commissioner of Income-tax, Gurgaon and another