CWP-2334-2020 (O&M) 1 IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-2334-2020 (O&M) Date of Decision 6.2.2020 Fidelity Information Services India Private Limited Petitioner Versus Commissioner of Income Tax-1, Chandigarh and another Respondents CORAM HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE AVNEESH JHINGAN Present Mr. Akshay Bhan, Senior Advocate with Mr. Amandeep Singh, Advocate for petitioner. Mr. Yogesh Putney, Senior Standing counsel Mr. Ajiteshwar Singh, Advocate for respondents. AJAY TEWARI, J. (Oral) 1. This writ petition has been filed under Articles 226/227 of Constitution of India for issuance of writ in nature of certiorari for quashing impugned draft assessment order under Section 144C(1) of Income Tax Act (for short 'the Act') dated 28.12.2019 for assessment year 2016-17 (Annexure P-5) issued by respondent No.2. 2. On last date following order was passed :- Notice of motion. On asking of Court, Mr. Yogesh Putney, Senior Standing Counsel who is present in Court accepts notice on behalf of respondents. Copy of paper book is supplied to counsel for respondents. Learned counsel for respondents submits CWP-2334-2020 (O&M) 2 that he has instructions that in impugned order it has wrongly been mentioned that its draft order but actually its assessment under Section 143(3) of Income Tax Act 1961. Adjourned to 06.02.2020. 3. Today, learned Senior Standing counsel for respondents has again reiterated same. He has stated that Department is in process of doing needful. Learned Senior counsel for petitioner has countered by arguing that this order cannot be converted into order under Section 143(3) of Act. He has further argued that this order cannot be rectified and it should also be open to them to challenge in case any rectification which is not borne out by law is made. 4. Learned Senior Standing counsel for respondent has accepted this offer. 5. Resultanly, present writ petition is disposed of with clarification that petitioner would be at liberty to challenge any subsequent order which may be passed and take all pleas before appropriate authority. 6. Since main case has been decided, pending application, if any, also stands disposed of. (AJAY TEWARI) JUDGE (AVNEESH JHINGAN) JUDGE 6.2.2020 anuradha Whether speaking/reasoned - Yes/No Whether reportable - Yes/No Fidelity Information Services India Private Limited v. Commissioner of Income-tax-1, Chandigarh and another