Punjab-Haryana High Court
Harmeet Singh vs Income Tax Officer, Patiala on 22 March, 2024
Author: Sanjeev Prakash Sharma
Bench: Sanjeev Prakash Sharma
Neutral Citation No:=2024:PHHC:042110-DB
{2024:PHHC:042110-DB}
113
IN THE HIGH COURT OF PUNJAB AND HARYANA AT
CHANDIGARH
CWP-7150-2024 (O&M)
Date of Decision: 22.03.2024
HARMEET SINGH ........Petitioner
V/s.
INCOME TAX OFFICER, PATIALA ........Respondent
CORAM: HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA
HON'BLE MRS. JUSTICE SUDEEPTI SHARMA
Present: Mr. Sunil K. Mukhi, Advocate
for the petitioner.
***
SANJEEV PRAKASH SHARMA, J. (Oral)
1. It is noticed that an appeal lies against the assessment order dated 20.02.2024 impugned in this Writ Petition by the petitioner.
2. Allowing the petitioner to file an appeal, this Writ Petition is dismissed on the ground of efficacious alternative remedy available in view of the judgment passed by Hon'ble Supreme Court in the case of State of Madhya Pradesh and Another Vs. Commercial Engineers and Body Building Company Ltd.; 2022 SCC Online SC 1425.
3. Learned counsel for the petitioner, however, relies on the order passed by the Hon'ble Supreme Court in the case of Red Chilly International Sales. Vs. Income Tax Officer and Another; in Petition(s) for Special Leave to Appeal (C) No.86/2023.
4. We find that the order passed by the Supreme Court relied upon by the petitioner is with reference to the notice issued under Section 148 of the Income Tax Act, 1961 which has been examined independently by the Supreme Court in earlier judgments too. The case before us is against the order passed under Section 144B of the Act, and therefore, the judgments 1 of 2 ::: Downloaded on - 23-03-2024 16:46:35 ::: Neutral Citation No:=2024:PHHC:042110-DB {2024:PHHC:041867-DB} CWP-7150-2024 (O&M) Page 2 of 2 passed by the Supreme Court in State of Madhya Pradesh and Another (Supra), would have application and the facts of this case are different.
5. All pending applications filed in this case shall stand disposed of accordingly.
[SANJEEV PRAKASH SHARMA]
JUDGE
March 22, 2024 [SUDEEPTI SHARMA]
Ess Kay JUDGE
Whether speaking / reasoned : Yes / No
Whether Reportable : Yes / No
2 of 2
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