{"id":102230,"date":"2009-10-26T00:00:00","date_gmt":"2009-10-25T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-bharat-medical-store-vs-union-of-india-and-others-on-26-october-2009"},"modified":"2018-11-08T02:08:27","modified_gmt":"2018-11-07T20:38:27","slug":"ms-bharat-medical-store-vs-union-of-india-and-others-on-26-october-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-bharat-medical-store-vs-union-of-india-and-others-on-26-october-2009","title":{"rendered":"M\/S Bharat Medical Store vs Union Of India And Others on 26 October, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Punjab-Haryana High Court<\/div>\n<div class=\"doc_title\">M\/S Bharat Medical Store vs Union Of India And Others on 26 October, 2009<\/div>\n<pre>IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH.\n\n                            CWP No. 20806 of 2008\n\n                      Date of Decision: October 26, 2009\n\nM\/s Bharat Medical Store\n\n                                                                      ...Petitioner\n\n                                     Versus\n\nUnion of India and others\n\n                                                                   ...Respondents\n\nCORAM: HON'BLE MR. JUSTICE M.M. KUMAR\n\n            HON'BLE MR. JUSTICE JASWANT SINGH\n\nPresent:    Mr. Ravi Shankar, Advocate,\n            for the petitioner.\n\n            Ms. Urvashi Dhugga, Advocate,\n            for respondent Nos. 2 and 4.\n\n            Mr. Sanjay Bansal, Senior Advocate, with\n            Mr. Prashant Bansal, Advocate,\n            for respondent No. 3.\n\n\n1.    To be referred to the Reporters or not?\n2.    Whether the judgment should be reported in\n      the Digest?\n\n\nM.M. KUMAR, J.\n<\/pre>\n<p>            It is not disputed that the petitioner has already filed appeal against<\/p>\n<p>the order of assessment which has emanated from notice dated 18.10.2007 (P-1).<\/p>\n<p>The allegation with regard to notice dated 18.10.2007 (P-1) is that it is a bogus<\/p>\n<p>document in order to save the period of limitation.            A perusal of the<\/p>\n<p>memorandum of appeal (R-1) shows that similar grounds have been pleaded<\/p>\n<p>before the Commissioner of Income-tax (Appeals) in respect of the assessment<\/p>\n<p>year 2006-07 passed in pursuance to the impugned notice (P-1).          It is also<\/p>\n<p>conceded position that assessment order thereafter was passed on 28.12.2008 (P-<br \/>\n<span class=\"hidden_text\"> C.W.P. No. 20806 of 2008                                                     2<\/span><\/p>\n<p>14). Accordingly, once the remedy of appeal has been availed and is pending, we<\/p>\n<p>are not inclined to entertain the petition. Moreso, disputed questions of fact are<\/p>\n<p>involved which can be appropriately decided by the appellate forum.<\/p>\n<p>Accordingly, the instant petition fails and the same is dismissed. However, it is<\/p>\n<p>made clear that any observation made in this order shall not be construed as an<\/p>\n<p>expression of opinion on the merit of the appeal.<\/p>\n<pre>\n\n\n\n                                                      (M.M. KUMAR)\n                                                         JUDGE\n\n\n\n\n                                                    (JASWANT SINGH)\nOctober 26, 2009                                        JUDGE\n\nPkapoor\n <\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Punjab-Haryana High Court M\/S Bharat Medical Store vs Union Of India And Others on 26 October, 2009 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. CWP No. 20806 of 2008 Date of Decision: October 26, 2009 M\/s Bharat Medical Store &#8230;Petitioner Versus Union of India and others &#8230;Respondents CORAM: HON&#8217;BLE MR. JUSTICE M.M. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,28],"tags":[],"class_list":["post-102230","post","type-post","status-publish","format-standard","hentry","category-high-court","category-punjab-haryana-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S Bharat Medical Store vs Union Of India And Others on 26 October, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/ms-bharat-medical-store-vs-union-of-india-and-others-on-26-october-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S Bharat Medical Store vs Union Of India And Others on 26 October, 2009 - Free Judgements of Supreme Court &amp; 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