THE TRIBUNE TRUST CHANDIGARH vs. COMMISSIONER OF INCOME TAX CHANDIGARH AND ANR

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CWP/2902/2015HC Punjab & HaryanaPHHC01092644201524 January 2017Author: MR. JUSTICE RAMENDRA JAIN,MR. JUSTICE JITENDRA CHAUHAN2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the writ petitions. The court noted that a related appeal (ITA No.62 of 2015) concerning the same legal issue for assessment year 2009-10 had been decided by the High Court on 23.12.2016, and the decision was against the petitioner. Given this development, the court found no reason to keep the present writ petitions pending. The court emphasized that the petitioner had only been issued show cause notices, to which they had the opportunity to file a reply. The operative direction was that the competent authority would decide any reply filed by the petitioner in accordance with the law. No issue was expressly left undecided.

What were the facts?

The petitioner, The Tribune Trust, filed two writ petitions (CWP Nos. 2902 and 2929 of 2015) challenging show cause notices issued under Section 263 of the Income Tax Act, 1961, for assessment years 2010-11 and 2011-12. These petitions were filed directly before the High Court because a similar legal issue for assessment year 2009-10 was pending before the same court in ITA No.62 of 2015, which was an appeal against an order of the Income Tax Appellate Tribunal. The High Court had since decided ITA No.62 of 2015 on 23.12.2016, ruling against the petitioner on the legal issue. Consequently, the High Court considered the present writ petitions.

What were the issues?

1. Whether the High Court should entertain writ petitions challenging show cause notices issued under Section 263 of the Income Tax Act, 1961, when a related legal issue has already been decided by the same court against the petitioner. Assessee's contention: The petitioner sought to challenge the show cause notices directly before the High Court, arguing that the underlying legal issue was pending before the court in a related appeal. The petitioner relied on the pendency of ITA No.62 of 2015 for assessment year 2009-10. Revenue's contention: The revenue issued the show cause notices under Section 263 of the Act. No specific arguments for the revenue are recorded in the judgment regarding the maintainability of the writ petitions, other than their issuance of the notices.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Date of Decision: 24.01.2017

The Tribune Trust, Chandigarh ----Petitioner Versus Commissioner of Income Tax, Chandigarh and another ----Respondents Coram: Hon'ble Mr. Justice Rajesh Bindal Hon'ble Mr. Justice Harinder Singh Sidhu Present: Mr. Akshay Bhan, Sr. Advocate with Mr. Alok Mittal, Advocate for the petitioner(s). Mr. Denesh Goyal, Advocate for the respondents. ***** RAJESH BINDAL, J. This order will dispose of two writ petitions bearing CWP Nos. 2902 and 2929 of 2015 as common questions of law are involved therein. Challenge in both the petitions is to show cause notices dated 30.01.2015 (Annexure P-8) and 02.02.2015 (Annexure P-8) issued to the petitioner under Section 263 of the Income Tax Act, 1961 (for short 'the Act') for the assessment years 2010-11 and 2011-12, respectively. The writ petitions were filed against the show cause notices directly in this Court as the legal issue involved was pending consideration before this Court in ITA No.62 of 2015 filed by the petitioner for the assessment year 2009-10 against the order dated 26.11.2014 passed by the Income Tax Appellate Tribunal. It is not disputed that the ITA No.62 of 2015 has now been decided by this Court vide judgment dated 23.12.2016 and the legal issue raised by the petitioner has been answered against it. Atul Kumar Tripathi 2017.02.01 14:22 I attest to the accuracy and integrity of this document show signature -2- Keeping in view the aforesaid development, we do not find any reason to keep the present petitions pending. The petitioner has merely been issued show cause notice to which he has opportunity to file reply. Accordingly, the present petitions are dismissed. However, if the petitioner files reply to the show cause notice before the competent authority, it will decide the same in accordance with law. (Rajesh Bindal) Judge (Harinder Singh Sidhu) Judge 24.01.2017 Atul Whether speaking/ reasoned: Yes/No Whether Reportable: Yes/No Atul Kumar Tripathi 2017.02.01 14:22 I attest to the accuracy and integrity of this document show signature

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