121 IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-2050-2020 (O&M) Date of decision : 27.01.2020 Sh.Jatinder Singh Brar Petitioner versus Union of India & anr. Respondents CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE AVNEESH JHINGAN Present : Mr. Jagmohan Bansal, Advocate for petitioner. AJAY TEWARI, J. (Oral) By this petition petitioner has challenged pleadings under Section 148 of Income Tax Act, 1961 on ground that assessing Officer had no jurisdiction. In our considered opinion, this issue can well be raked up in appeal. Since there are disputed questions of fact, petition stands dismissed. Since main case has been dismissed, pending miscellaneous Application, if any, also stands disposed of. ( AJAY TEWARI ) JUDGE ( AVNEESH JHINGAN ) JUDGE 27.01.2020 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No 1 of 1 Downloaded on - 17-02-2020 10:43:58 Jatinder Singh Brar v. Union of India & anr