CWP No.7300 of 2001 -1- 428 IN HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP No.7300 of 2001 Date of Decision: 06.02.2020 Sarwan Singh Nijjar Petitioner Versus Additional Commissioner of Income Tax, Faridabad and another Respondents CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE AVNEESH JHINGAN Present: Mr. Sanjay Bansal, Senior Advocate with Mr. Amit Parsad, Advocate for petitioner. Mr. Tajender. K. Joshi, Advocate for respondents. AJAY TEWARI, J. (Oral) [1] writ petition has been filed seeking quashing of notice dated 21.03.2001 (Annexure P-9) issued by respondent No.2 under Section 148 read with Section 147 off Income Tax Act, 1961, proposing to re-assess income of petitioner for assessment year 1992-93. [2] Learned counsel for petitioner states that facts of case are covered by decision dated 25.11.2002 of Supreme Court in Appeal (Civil) 7731 of 2002 titled as Gkn Driveshafts (India) Ltd. Vs. Income Tax Officer and Ors. reported as 2002 Supp (4) SCR 359. [3] Consequently, writ petition is disposed of in same terms as in Gkn Driveshafts (India) Ltd.'s case (supra). Further, petitioner is given permission to file objections, as per law, against reasons which were supplied to him. CWP No.7300 of 2001 -2- [4] Since main case is disposed of, pending application, if any, stands disposed of. [AJAY TEWARI] JUDGE [AVNEESH JHINGAN] JUDGE February 06, 2020 pankaj baweja 1. Whether speaking/ reasoned : Yes / No 2. Whether reportable : Yes / No Sarwan Singh v. Additional Commissioner of Income-tax, Faridabad and another