Harmeet Singh vs Income Tax Officer, Patiala
2024 Latest Caselaw 6587 P&H

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

Neutral Citation No:=2024:PHHC:042110-DB {2024:PHHC:041867-DB} CWP-7150-2024 (O&M)

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




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