BAJWA DEVELOPERS LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX

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CWP/376/2019HC Punjab & HaryanaPHHC01000786201913 March 2019Bench: MR. JUSTICE AJAY KUMAR MITTAL,MRS. JUSTICE MANJARI NEHRU KAUL2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court ordered accordingly, disposing of the writ petition as infructuous. The court noted the statement made by the learned counsel for the respondent that search proceedings under Section 132 of the Income Tax Act, 1961, had taken place in the premises of the assessee on February 13, 2019. Consequently, in terms of the second proviso to Section 153A(1) of the Act, the proceedings under Section 142(2A) had abated. The learned counsel for the petitioner did not dispute this position and submitted that the petition had become infructuous. Therefore, the court found no reason to proceed with the writ petition on merits and disposed of it as infructuous.

What were the facts?

The petitioner, Bajwa Developers Ltd., filed a writ petition under Articles 226/227 of the Constitution of India seeking a writ of certiorari to quash a notice dated December 17, 2018, and an order dated December 21, 2018. The respondent is the Assistant Commissioner of Income Tax. Search proceedings under Section 132 of the Income Tax Act, 1961, were conducted in the assessee's premises on February 13, 2019. Following these search proceedings, the respondent's counsel stated that proceedings under Section 142(2A) of the Act had abated in terms of the second proviso to Section 153A(1) of the Act. The petitioner's counsel agreed that the petition had become infructuous.

What were the issues?

1. Whether the writ petition has become infructuous in light of the search proceedings conducted under Section 132 of the Income Tax Act, 1961, and the consequent abatement of proceedings under Section 142(2A) as per the second proviso to Section 153A(1) of the Act. Assessee's Contention: The petitioner's counsel did not dispute that the present petition had become infructuous and prayed for its disposal as such. Revenue's Contention: The respondent's counsel stated that search proceedings under Section 132 of the Income Tax Act, 1961, had taken place in the premises of the assessee on February 13, 2019, and accordingly, in terms of the second proviso to Section 153A(1) of the Act, the proceedings under Section 142(2A) stood abated.

Which sections of the Income-tax Act were involved?

Section 132,Section 153A(1),Section 142(2A)

AI-generated summary — verify with the full judgment below

232 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-376-2019 Decided on : 13.03.2019 Bajwa Developers Ltd. ...... Petitioner Versus Assistant Commissioner of Income Tax ...... Respondent CORAM : HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MRS. JUSTICE MANJARI NEHRU KAUL Present : Ms. Radhika Suri, Sr. Advocate with Mr. M.S.Kanda, Advocate for the petitioner. Ms. Urvashi Dhugga, Sr. Standing Counsel for the respondent. **** Ajay Kumar Mittal, J. Prayer in the present writ petition filed under Articles 226/227 of the Constitution of India inter alia is for issuance of writ in the nature of Certiorari for quashing the Notice dated 17.12.2018 (Annexure P-5) and order dated 21.12.2018 (Annexure P-7).

2.

On 05.03.2019, learned counsel for the respondent had made the following statement: “That search proceedings under Section 132 of the Income Tax Act, 1961 had taken place in the premises of the assessee on 13.02.2019 by the Investigation Wing and accordingly, in terms of 2nd proviso to Section 153A(1) of the Act, the proceedings under Section 142(2A) stands abated.” 3. In view of the above, learned counsel for the petitioner does not dispute that the present petition has become infructuous and prayed that it be disposed of as such. SONIA BURA 2019.03.18 12:33 I attest to the accuracy and integrity of this document chandigarh

CWP-376-2019 -2- 4. Ordered accordingly. (AJAY KUMAR MITTAL) JUDGE

13.03.2019

(MANJARI NEHRU KAUL) sonia JUDGE

Whether speaking/reasoned: Yes/No Whether reportable : Yes/No SONIA BURA 2019.03.18 12:33 I attest to the accuracy and integrity of this document chandigarh

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