{"id":172478,"date":"2008-10-21T00:00:00","date_gmt":"2008-10-20T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/randhir-singh-vs-union-of-india-and-others-on-21-october-2008"},"modified":"2017-05-30T11:15:15","modified_gmt":"2017-05-30T05:45:15","slug":"randhir-singh-vs-union-of-india-and-others-on-21-october-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/randhir-singh-vs-union-of-india-and-others-on-21-october-2008","title":{"rendered":"Randhir Singh vs Union Of India And Others on 21 October, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Punjab-Haryana High Court<\/div>\n<div class=\"doc_title\">Randhir Singh vs Union Of India And Others on 21 October, 2008<\/div>\n<pre>       IN THE HIGH COURT OF PUNJAB AND HARYANA AT\n\n                             CHANDIGARH.\n\n\n                                              C.W.P. No.18160 of 2008\n                                            Date of decision: 21.10.2008\n\nRandhir Singh.\n                                                            -----Petitioner\n                                   Vs.\nUnion of India and others.\n                                                        -----Respondents\n\n\nCORAM:- HON'BLE MR JUSTICE ADARSH KUMAR GOEL\n            HON'BLE MR JUSTICE L.N. MITTAL\n\nPresent:-   Mr. S.K. Mukhi, Advocate\n            for the petitioner.\n                  -----\n\nORDER:\n<\/pre>\n<p>             By this petition, the petitioner-assessee challenges order<\/p>\n<p>dated 31.1.2008 passed by the Settlement Commission and action<\/p>\n<p>initiated by respondent No.4, Income Tax Officer, for completing the<\/p>\n<p>assessment proceedings.\n<\/p>\n<p>            Case set out in the petition is that the petitioner is engaged<\/p>\n<p>in the business of construction. After assessment was completed for<\/p>\n<p>the assessment years 1995-96 to 1997-98, the petitioner received<\/p>\n<p>notice under Section 148 of the Income Tax Act, 1961 (for short, &#8220;the<\/p>\n<p>Act&#8221;) for reassessment. In response thereto, the petitioner filed revised<\/p>\n<p>returns, declaring the original income.    The petitioner also received<\/p>\n<p>notice dated 2.8.1999 under Section 143(2) of the Act. On 14.6.2000,<br \/>\n C.W.P. No.18160 of 2008<\/p>\n<p><span class=\"hidden_text\">                                                                                2<\/span><\/p>\n<p>the petitioner filed an application before the Income Tax Settlement<\/p>\n<p>Commission (ITSC). The application was admitted vide order dated<\/p>\n<p>6.12.2000.        Thereafter, the matter remained pending. On 1.6.2007,<\/p>\n<p>amendments were made to Section 245D of the Act, making it<\/p>\n<p>obligatory for the petitioner to pay additional tax on the income<\/p>\n<p>disclosed before the Settlement Commission by 31.7.2007.                      The<\/p>\n<p>petitioner did not pay the additional tax as required, on which, the<\/p>\n<p>application stood abated on 31.7.2007 in terms of statutory provisions<\/p>\n<p>of Section 245D(2D) of the Act. However, the Commission passed an<\/p>\n<p>order dated 31.1.2008 declaring the application to have abated on<\/p>\n<p>31.1.2008. If abatement is held to be on 31.7.2007, assessment<\/p>\n<p>became time barred.\n<\/p>\n<p>             We have heard learned counsel for the petitioner at length.<\/p>\n<p>             Contentions raised in support of the petition are as under:-<\/p>\n<p>             i)      The Commission has no jurisdiction to declare the<\/p>\n<p>                     date of abatement to be 31.1.2008 when the said date<\/p>\n<p>                     statutorily was 31.7.2007;\n<\/p>\n<p>             ii)     Reassessment       proceedings    became        time-barred<\/p>\n<p>                     under Section 153(2) of the Act on expiry of the period<\/p>\n<p>                     of   two   years   excluding     the   period    spent    in<\/p>\n<p>                     proceedings before the Settlement Commission.<\/p>\n<p>             Admittedly, the Assessing Officer received intimation of<\/p>\n<p>termination of proceedings before the Settlement Commission after<\/p>\n<p>31.1.2008. From the said date, the period has not yet expired.<br \/>\n C.W.P. No.18160 of 2008<\/p>\n<p><span class=\"hidden_text\">                                                                   3<\/span><\/p>\n<p>            However, we do not express any final opinion on this<\/p>\n<p>question at this stage when the matter is still pending before the<\/p>\n<p>Income Tax Officer, where the issue can be decided and the petitioner<\/p>\n<p>will have all the opportunity.\n<\/p>\n<p>            We are of the view that the writ petition cannot be<\/p>\n<p>entertained at this stage.\n<\/p>\n<p>            Dismissed.<\/p>\n<pre>\n\n                                        ( ADARSH KUMAR GOEL )\n                                               JUDGE\n\n\nOctober 21, 2008                              ( L. N. MITTAL )\nashwani                                           JUDGE\n <\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Punjab-Haryana High Court Randhir Singh vs Union Of India And Others on 21 October, 2008 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No.18160 of 2008 Date of decision: 21.10.2008 Randhir Singh. &#8212;&#8211;Petitioner Vs. Union of India and others. &#8212;&#8211;Respondents CORAM:- HON&#8217;BLE MR JUSTICE ADARSH KUMAR GOEL HON&#8217;BLE MR JUSTICE L.N. MITTAL [&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-172478","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>Randhir Singh vs Union Of India And Others on 21 October, 2008 - 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\/randhir-singh-vs-union-of-india-and-others-on-21-october-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Randhir Singh vs Union Of India And Others on 21 October, 2008 - Free Judgements of Supreme Court &amp; 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