IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP No. 5158 of 2009
Date of decision: March 31, 2009
M/s Chatha Foods Pvt. Ltd. Village Chaundheri, Tehsil Dera Bassi
..... PETITIONER
VERSUS
State of Punjab through Financial Commissioner Taxation Punjab Civil
Secretariat Chandigarh and another
..... RESPONDENTS
CORAM: HON'BLE MR. JUSTICE M.M.KUMAR
HON'BLE MR. JUSTICE AUGUSTINE GEORGE MASIH
Present: Mr. M.R.Sharma, Advocate,
for the petitioner.
***
1. Whether Reporters of Local Newspapers may be allowed to
see the judgment?
2. To be referred to the Reporters or not?
3. Whether the judgment should be reported in the digest?
M.M.KUMAR, J.
The petitioner has approached this Court for quashing the
show cause notice issued to him for best judgment assessment. The only
issue raised is that the assessment sought to be completed is time barred
as period of three years in respect of the assessment year 2002-03 has
come to an end by the time notice dated 04.03.2009 was issued. The
CWP No. 5158 of 2009 -2-
petitioner has already filed reply dated 24.03.2009 (Annexure P-7) to the
show cause notice and the order on the aforesaid show cause notice, by
taking into consideration his reply, is yet to be passed.
Having heard the counsel for the petitioner, we are of the
considered view that the question of limitation is not a pure question of law.
It is mixed question of law and facts. As the petitioner has already filed the
reply to the show cause notice, on which the respondents are required to
pass final order, so at this stage, the writ petition cannot be entertained.
Dismissed.
( M.M.KUMAR )
JUDGE
(AUGUSTINE GEORGE MASIH )
JUDGE
March 31, 2009
pj