Punjab Police Housing Corporation Ltd. v. The Principal Chief Commissioner of Income-tax & ors
[Citation -2020-LL-0227-34]
| Citation | 2020-LL-0227-34 |
|---|---|
| Appellant Name | Punjab Police Housing Corporation Ltd. |
| Respondent Name | The Principal Chief Commissioner of Income-tax & ors. |
| Court | HIGH COURT OF PUNJAB & HARYANA |
| Relevant Act | Income-tax |
| Date of Order | 27/02/2020 |
| Judgment | View Judgment |
| Bot Summary: | AJAY TEWARI, J. 1 This order shall dispose of above mentioned seven petitions. Since common questions of law and facts are involved therein, they are being decided by this common order. 2 of 3 ::: Downloaded on - 23-03-2020 11:24:40 ::: -3- 2 These seven writ petitions involve the same issue. In some cases the petitioners have challenged the notice, in some cases the assessment and in other levy of penalty. In all of them the petitioners have challenged the notices or orders passed under Section 148 read with Section 144 of the Income Tax Act, 1961 or the consequent proceedings; those in turn had been passed on a premise that certain amount of money belonged to the petitioners-assessee. 3 Both the learned counsel have very fairly agreed that most appropriate course of action would be that all the impugned orders are quashed and the same be re-decided after considering the objections of the petitioners. 4 Learned counsel appearing for the petitioners has further agreed that the petitioners would not raise the plea of limitation. |