M/S CHANDIGARH HOUSING BOARD vs. DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH AND ANR
What did the High Court hold?
The High Court dismissed the writ petition as withdrawn. It granted liberty to the petitioner to pursue remedies available to them in accordance with the law. The Court did not decide on the merits of the original petition or the subsequent recovery. The operative direction was to allow the withdrawal, leaving the petitioner to explore other legal avenues.
What were the facts?
The petitioner, M/s Chandigarh Housing Board, filed a writ petition under Articles 226/227 of the Constitution of India seeking a writ in the nature of Certiorari to set aside orders dated 12.02.2019 and 20.03.2019, which rejected their stay application. Subsequently, on 25.03.2019, an amount of ₹49,11,92,382/- was recovered from the petitioner's account. The petitioner's counsel sought to withdraw the writ petition with liberty to file a fresh one, to impugn this recovery and the earlier orders.
What were the issues?
1. Whether the petitioner should be allowed to withdraw the present writ petition with liberty to file a fresh one on the same cause of action, including impugning the attachment and recovery of ₹49,11,92,382/- made by the Department. The petitioner argued for withdrawal with liberty to file a fresh petition to challenge the recovery of ₹49,11,92,382/- made after the writ petition was filed, in addition to the original challenge to the rejected stay applications. The revenue did not record any specific arguments in the judgment.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 119 Civil Writ Petition No.8038 of 2019 Decided on : 27.03.2019 M/s Chandigarh Housing Board . . . Petitioner Versus Deputy Commissioner of Income Tax, Circle (1), Sector 17-E, Chandigarh and another . . . Respondents CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MRS. JUSTICE MANJARI NEHRU KAUL Present: Ms. Radhika Suri, Senior Advocate with Mr. Manpreet Singh Kanda, Advocate for the petitioner. Ms. Urvashi Dhugga, Sr. Standing Counsel for the respondent. **** AJAY KUMAR MITTAL, J. (Oral) The prayer made in this petition filed under Articles 226/227 of the Constitution of India, is for issuance of a writ in the nature of Certiorari, for setting aside the orders dated 12.02.2019 and 20.03.2019 (Annexures P-5 & P-7) respectively, rejecting the stay application filed by the petitioner. 2. Learned counsel for the petitioner states that after filing of the writ petition, an amount of ` 49,11,92,382/- has been recovered from the account of the petitioner on 25.03.2019, which action is required to be impugned. Accordingly, a prayer was made that she may be allowed to withdraw the present writ petition with liberty to the petitioner to file fresh one on the same cause of action and also impugning the attachment and recovery of ` 49,11,92,382/- made by the Department. 3. Dismissed as withdrawn. It shall, however, be open to the petitioner to take recourse to the remedies as may be available to it, in accordance with law. (AJAY KUMAR MITTAL) JUDGE March 27, 2019 sonia gugnani (MANJARI NEHRU KAUL) JUDGE Whether speaking/reasoned:
Yes/No Whether Reportable:
Yes/No SONIA GUGNANI 2019.03.28 15:56 I attest to the accuracy and integrity of this document
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