M/S PUNJAB STATE CO-OP. MILK PRODUCERS FEDERATION LTD. vs. PRINCIPAL COMMISSIONER OFINCOME TAX, AYAKKAR BHAWAN CHANDIGARH AND ANR

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CWP/14029/2021HC Punjab & HaryanaPHHC01065681202124 January 2023Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Punjab and Haryana at Chandigarh, in its oral order, disposed of the writ petition. The judgment does not provide specific findings on the validity of the Section 148 notice or the arguments presented by either party. The operative direction was to dispose of the writ petition, but the specifics of the disposal (e.g., quashing the notice, upholding it, or remanding for further consideration) are not detailed in the provided text. No specific legal principle or ratio decidendi can be extracted from this brief oral order. No issues were expressly left undecided.

What were the facts?

The petitioner, M/s Punjab State Co-op. Milk Producers Federation Ltd., filed a writ petition before the High Court of Punjab and Haryana at Chandigarh. The petition sought to quash a notice issued under Section 148 of the Income Tax Act, 1961, dated June 30, 2021. The respondents in the case were the Principal Commissioner of Income Tax and another. The judgment does not specify the assessment year(s) or the amount in dispute. The procedural history leading to the issuance of the notice is not detailed in the provided text.

What were the issues?

1. Whether the notice issued under Section 148 of the Income Tax Act, 1961, dated June 30, 2021, is liable to be quashed. Assessee's contentions: The petitioner, M/s Punjab State Co-op. Milk Producers Federation Ltd., sought to quash the Section 148 notice. The judgment does not record the specific arguments or legal provisions relied upon by the petitioner in support of their claim. Revenue's contentions: The respondents, Principal Commissioner of Income Tax and another, were represented by counsel. The judgment does not record any specific arguments or legal provisions relied upon by the revenue.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

247

CWP No.14029 of 2021 Date of decision: 24.01.2023

M/S PUNJAB STATE CO-OP. MILK PRODUCERS FEDERATION LTD.

…. Petitioner

Versus

PRINCIPAL COMMISSIONER OF INCOME TAX AND ANOTHER

…. Respondents

CORAM: HON’BLE MS. JUSTICE RITU BAHRI

HON’BLE MRS. JUSTICE MANISHA BATRA

Present : Mr. M.R. Sharma, Advocate for the petitioner.

Mr. Aditya Mehtani, Jr. Standing Counsel for Income Tax.

****

RITU BAHRI, J. (oral)

This writ petition has been filed seeking direction for quashing the notice issued under the provisions of Section 148 dated 30.06.2021.

In support of his arguments, l JYOTI 2023.03.13 16:52 I attest to the accuracy and integrity of this order/judgment

CWP No.14029 of 2021 -2-

JYOTI 2023.03.13 16:52 I attest to the accuracy and integrity of this order/judgment

CWP No.14029 of 2021 -3-

(RITU BAHRI) JUDGE

(MANISHA BATRA) 24.01.2023

JUDGE Jyoti-IV Whether speaking/reasoned: Yes/No.

Whether reportable : Yes/No JYOTI 2023.03.13 16:52 I attest to the accuracy and integrity of this order/judgment

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