INDUSTRIAL CABLES INDIA LTD. vs. CHIEF COMMISIONER OF INCOME TAX NORTH WE

CWP/2927/2001HC Punjab & HaryanaPHHC01029132200128 October 2024Author: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH2 pages
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Facts

The petitioner, Industrial Cables India Ltd., filed a writ petition (CWP-2927-2001) before the High Court of Punjab and Haryana at Chandigarh. The petition was initially filed challenging an order passed by the Chief Commissioner of Income Tax. On 10.07.2024, the Court directed the Chief Commissioner of Income Tax, NWR, Chandigarh, to pass appropriate orders. Subsequently, the jurisdiction changed, and the Chief Commissioner of Income Tax, Amritsar, became seized with the matter and passed an order on 08.08.2024. The Court noted that the order dated 08.08.2024 was passed in compliance with the co-ordinate bench's order dated 10.07.2024. The present writ petition was filed challenging the order dated 08.08.2024.

Held

The High Court accepted the status report filed by the Chief Commissioner of Income Tax, Amritsar. The Court granted liberty to the petitioner to challenge the order passed by the Chief Commissioner of Income Tax, Amritsar, dated 08.08.2024, independently of the present proceedings. The Court explicitly stated that the order passed by the Chief Commissioner of Income Tax, Amritsar, is not amenable to challenge on the ground of competency. Consequently, the present writ petition was rendered infructuous. The Court also noted that the order was speaking/reasoned and reportable. Pending miscellaneous applications, if any, were also disposed of.

Key Issues

1. Whether the order passed by the Chief Commissioner of Income Tax, Amritsar, dated 08.08.2024, is amenable to challenge on the ground of competency. Assessee's Contentions: The assessee (petitioner) filed the writ petition challenging the order dated 08.08.2024 passed by the Chief Commissioner of Income Tax, Amritsar. The assessee sought to challenge this order on grounds of competency. Revenue's Contentions: The revenue (respondents) did not present any specific arguments regarding the competency of the order. However, the Court noted that the order dated 08.08.2024 was passed by the Chief Commissioner of Income Tax, Amritsar, after the jurisdiction changed and the matter was seized by him, in compliance with the previous court order.

AI-generated summary — verify with the full judgment below

CWP-2927-200

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HON’BLE MR. JUSTICE SAN HON’BLE MR. JUSTICE SAN **** Mr. Akshay Bhan, Sr. Advocate w Mr. Shantanu Bansal, Advocate f Mr. Yogesh Putney, Sr. Standing Mr. Vaibhav Gupta, Standing Co for respondent No.

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Mr. Saurabh Kapoor, Sr. Standin Ms. Pridhi Sandhu, Jr. Standing C Ms. Muskaan Gupta, Advocate for respondents No. 2 and 3. **** RAKASH SHARMA, J.(Oral) Application i.e. CM-11794-CW ecord the information/status rep mmissioner of Income Tax, Am of the order passed by the co-o

AB AND HARYANA AT RH CWP-2927-2001(O&M) Date of Decision: 28.10.2024

. . . . Petitioner d others . . . . Respondents NJEEV PRAKASH SHARMA NJAY VASHISTH with for the petitioner. g Counsel with ounsel ng Counsel Counsel ) WP-2024 has been filed for port dated 25.07.2024, whereby mritsar has passed the order in rdinate B

The order continues below.

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