RIGHT MANAGEMENT INDIA PVT LTD vs. ASST COMMISSIONER OF INCOME TAX CIRCLE 3(1) GURGAON AND ORS

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CWP/9445/2022HC Punjab & HaryanaPHHC01038951202213 September 2023Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA1 pages
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What did the High Court hold?

The High Court of Punjab and Haryana, in its order dated September 13, 2023, disposed of the writ petition. The court was informed by the learned counsel for the respondents that a rectification order had been passed on September 12, 2023, and a copy was provided to the petitioner's counsel. The court then granted liberty to the petitioner to make a fresh representation if any claim has not been given. This implies that the court did not decide the merits of the original petition but rather facilitated a procedural step for the petitioner to address any remaining grievances after the rectification order. The court's decision is based on the fact that a rectification order was passed, and the petitioner was given the option to pursue further representation.

What were the facts?

The petitioner, Right Management India Pvt. Ltd., filed a writ petition before the High Court of Punjab and Haryana challenging an order or action by the Assistant Commissioner of Income Tax, Circle 3(1), Gurgaon. The specific assessment year(s) and the nature of the order or action are not detailed in the provided text. The procedural history indicates that the respondents' counsel informed the court that a rectification order had been passed on September 12, 2023, and a copy was provided to the petitioner's counsel. The amount in dispute is not stated.

What were the issues?

1. Whether the rectification order passed on 12.09.2023 addresses all claims of the petitioner? (Question of mixed law and fact, potentially related to Section 154 of the Income Tax Act, 1961, concerning rectification of mistakes). Assessee's Contention: The petitioner has filed a writ petition, implying a grievance that has not been adequately addressed by the revenue. The subsequent liberty granted to make a fresh representation suggests that the petitioner's claims might not have been fully resolved by the rectification order. Revenue's Contention: The revenue has submitted that a rectification order has been passed on 12.09.2023, indicating their position that the issue has been addressed through this order. No specific authorities, circulars, or precedents were mentioned by either side in the provided text.

Which sections of the Income-tax Act were involved?

Section 154

AI-generated summary — verify with the full judgment below

2023:PHHC:120816-DB

[105] IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

CWP-9445-2022 Date of Decision : 13.09.2023

Right Management India Pvt. Ltd.

…Petitioner

versus

Asstt. Commissioner of Income Tax Circle 3(1), Gurgaon and others

….Respondents

Coram : Hon’ble Ms. Justice Ritu Bahri

Hon’ble Mrs. Justice Manisha Batra

Present : Mr. Manuj Sabharwal, Advocate for the petitioner.

Mr. Saurabh Kapoor, Sr. Standing Counsel for the respondents.

*** Ritu Bahri, J. (Oral)

[1]

Learned counsel for the respondents has informed that rectification order has been passed on 12.09.2023. Copy thereof handed over to learned counsel for the petitioner in Court today. [2]

This petition is being disposed of by giving liberty to the petitioner that he can make a fresh representation if any claim has not been given.

(Ritu Bahri) Judge

(Manisha Batra)

Judge 13.09.2023 ‘Rajneesh'

Whether speaking/ reasoned : Yes/No Whether reportable

: Yes/No

RAJNEESH SHARMA 2023.09.14 10:41 I attest to the accuracy and integrity of this document

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