HARDEEP SINGH vs. COMMISSIONER OF INCOME TAX AND ANOTHER

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CWP/8189/2019HC Punjab & HaryanaPHHC01039437201917 May 2019Bench: MR. JUSTICE AJAY KUMAR MITTAL,MRS. JUSTICE MANJARI NEHRU KAUL2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the respondents had produced a communication dated 25.04.2018, indicating that an interim stay had been granted on the total outstanding demand for the assessment year 2011-12, amounting to ₹8,68,300/-, till the disposal of the appeal pending before the CIT(A)-2, Chandigarh, upon the deposit of 20% of the demand. In view of this development, the learned counsel for the petitioner submitted that the writ petition had become infructuous. The Court accepted this submission and ordered accordingly. No specific issue was decided on merits; the petition was disposed of as infructuous.

What were the facts?

The petitioner, Hardeep Singh, filed a writ petition under Article 226 of the Constitution of India seeking to set aside an order dated 14.03.2019 and a notice dated 19.02.2019 passed by respondent No.2 (likely the Assessing Officer or a subordinate authority). The assessment year in question is 2011-12. During the pendency of the writ petition, respondent No.2 issued a communication dated 25.04.2018. This communication stated that an interim stay had been granted on the total outstanding demand for assessment year 2011-12, amounting to ₹8,68,300/-, until the disposal of the appeal pending before the CIT(A)-2, Chandigarh, upon deposit of 20% of the demand.

What were the issues?

1. Whether the writ petition has become infructuous in light of the interim stay granted by the respondents pending the disposal of the appeal before the CIT(A). The petitioner argued that the present petition has become infructuous and may be disposed of as such, given the interim stay granted by the respondents. The revenue did not present any arguments as the matter was disposed of based on the petitioner's submission.

AI-generated summary — verify with the full judgment below

218 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-8189-2019 Decided on : 17.05.2019 Hardeep Singh ...... Petitioner Versus Commissioner of Income Tax (Appeals), Chandigarh & anr. ...... Respondents CORAM : HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MRS. JUSTICE MANJARI NEHRU KAUL Present : Mr. Dixit Garg, Advocate for Mr. Aman Bansal, Advocate for the petitioner. Mr. Yogesh Putney, Advocate and Mr. Ajiteshwar Singh, Advocate for the respondents. **** Ajay Kumar Mittal, J. Prayer in the instant writ petition filed under Article 226 of the Constitution of India is for issuance of writ in the nature of Certiorari for setting aside the impugned order dated 14.03.2019 (Annexure P-11) and notice dated 19.02.2019 (Annexure P-8) passed by respondent No.2 and all other consequential proceedings arising therefrom. 2. Learned counsel for the respondents has produced a communication dated 25.04.2018 issued by respondent No.2 and submitted that during the pendency of writ petition on deposit of 20% of total outstanding demand for the assessment year 2011-12 i.e. ` 8,68,300/-, the interim stay has been granted till the disposal of the appeal, which is pending before the learned CIT(A)-2, Chandigarh. The said communication is taken on record. SONIA BURA 2019.05.22 10:45 I attest to the accuracy and integrity of this document chandigarh

CWP-8189-2019 -2- 3. In view of the above, learned counsel for the petitioner submitted that the present petition has become infructuous and may be disposed of as such. 4. Ordered accordingly.

(AJAY KUMAR MITTAL) JUDGE

17.05.2019

(MANJARI NEHRU KAUL) sonia JUDGE

Whether speaking/reasoned: Yes/No Whether reportable : Yes/No

SONIA BURA 2019.05.22 10:45 I attest to the accuracy and integrity of this document chandigarh

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