205 IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP No.3296 of 2019 (O&M) Date of Decision : 27.02.2020 M/s Sunrise Stock Services P. Ltd. & ors. pitioners versus Principal Commissioner of Income Tax-III, Ludhiana & anr. Respondents CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE AVNEESH JHINGAN *** Present : Mr. Akshay Bhan, Senior Advocate with Mr. Alok Mittal, Advocate for petitioners. Mr. Rajesh Katoch, Sr. Standing Counsel with Ms. Pridhi Jaswinder Sandhu, Advocate for respondent. *** AJAY TEWARI, J. (Oral) 1 This petition has been filed challenging order on ground that case was heard by predecessor and order was announced by successor without affording effective opportunity of hearing. 2 Counsel for revenue has very fairly stated that in this view of matter he would have no objection if impugned order is set aside and matter is remanded back for taking fresh decision after hearing parties. 3 Learned counsel for petitioners has also accepted this and in circumstances petition is allowed. impugned order is set aside and matter is remanded back to Principal Commissioner of Income Tax-III, Ludhiana for taking fresh decision in accordance with law. 1 of 2 ::: Downloaded on - 23-03-2020 11:22:31 ::: -2- 4 Petition stands allowed. 5 Since main case has been decided, pending civil miscellaneous application, if any, also stands disposed of. ( AJAY TEWARI ) JUDGE ( AVNEESH JHINGAN ) JUDGE 27.02.2020 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No 2 of 2 ::: Downloaded on - 23-03-2020 11:22:32 ::: Sunrise Stock Services P. Ltd. & ors. v. Principal Commissioner of Income-tax-III, Ludhiana & anr