OM PARKASH vs. INCOME TAX OFFICER AND OTHERS

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CWP/21274/2024HC Punjab & HaryanaPHHC01110803202429 August 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH3 pages
AI SummaryRemanded

What did the High Court hold?

The provided text is an excerpt from a court order and does not contain the Tribunal's findings or reasoning on any specific issues. It does not detail what the Tribunal decided, the rationale behind its decision, or the operative directions issued. Therefore, no ratio decidendi can be extracted, and no issues were expressly left undecided as the substantive part of the judgment is absent.

What were the facts?

The petitioner, Om Parkash, has filed a Civil Writ Petition (CWP) bearing number 21274 of 2024 before the High Court of Punjab and Haryana at Chandigarh. The respondents are the Income Tax Officer, Abohar, and others. The specific assessment year(s) and the order or action under challenge are not detailed in the provided text. The amount in dispute is also not stated. The procedural history leading to this writ petition is not elaborated upon in the excerpt.

What were the issues?

The judgment does not explicitly state the questions of law or fact that the Tribunal had to decide. Consequently, the arguments presented by the assessee (petitioner) and the revenue (respondents) are not recorded. No specific provisions of the Income Tax Act, circulars, or precedents are mentioned as being relied upon by either party in the provided text.

AI-generated summary — verify with the full judgment below

CWP-21274 of 2 161

IN TH Om Parkash

Income Tax O

CORAM: H

H Present: M f

M f SANJEEV P

2024(O&M)

Page 1 of 3 HE HIGH COURT OF PUNJA CHANDIGAR

Vs.

Officer, Abohar and others ****

HON’BLE MR. JUSTICE SAN HON’BLE MR. JUSTICE SAN **** Mr. Nikhil Goyal, Advocate for the petitioner. Ms. Urvashi Dugga, Sr.Standing for the respondents. **** RAKASH SHARMA, J.(Oral) Ms. Urvashi Dugga

AB AND HARYANA AT RH CWP-21274-2024 (O&M) Date of Decision: 29.08.2024 . . . . Petitioner . . . . Respondents NJEEV PRAKASH SHARMA NJAY VASHISTH Counsel ) ) 4

LAVISHA 2024.09.02 10:31 I attest to the accuracy and authenticity of this order/judgment Punjab & Haryana High Court, Chandigarh

CWP-21274 of 2

2024(O&M)

Page 2 of 3

LAVISHA 2024.09.02 10:31 I attest to the accuracy and authenticity of this order/judgment Punjab & Haryana High Court, Chandigarh

CWP-21274 of 2

August 29, 202 Rashmi 1. Whethe 2. Whethe 2024(O&M)

Page 3 of 3

(SANJ 24 r speaking/reasoned?

Y r reportable?

. JEEV PRAKASH SHARMA) JUDGE

(SANJAY VASHISTH) JUDGE Yes/No Yes/No LAVISHA 2024.09.02 10:31 I attest to the accuracy and authenticity of this order/judgment Punjab & Haryana High Court, Chandigarh

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