Sunrise Stock Services P. Ltd. & ors. v. Principal Commissioner of Income-tax-III, Ludhiana & anr
|Sunrise Stock Services P. Ltd. & ors.
|Principal Commissioner of Income-tax-III, Ludhiana & anr.
|HIGH COURT OF PUNJAB & HARYANA
|Date of Order
|AJAY TEWARI, J. 1 This petition has been filed challenging an order on the ground that the case was heard by the predecessor and the order was announced by the successor without affording effective opportunity of hearing. 2 Counsel for the revenue has very fairly stated that in this view of the matter he would have no objection if the impugned order is set aside and the matter is remanded back for taking a fresh decision after hearing the parties. 3 Learned counsel for the petitioners has also accepted this and in the circumstances the petition is allowed. The impugned order is set aside and the matter is remanded back to the Principal Commissioner of Income Tax-III, Ludhiana for taking a fresh decision in accordance with law. 5 Since the main case has been decided, the pending civil miscellaneous application, if any, also stands disposed of.