GURMIT KAUR MANN V. INCOME TAX OFFICER AND OTHERS

CWP/19287/2023

AI Insights

The case involved Gurmit Kaur Mann as the petitioner against the Income Tax Officer and others as respondents. The core issue pertained to the acceptance of the income tax return filed by the petitioner in response to a notice under Section 148 of the Income Tax Act, 1961. The return was accepted without any variation, and consequently, no further proceedings were initiated. This led to the writ petition being deemed academic, resulting in its disposal by the High Court of Punjab and Haryana.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 768511 (HC-MISC)
• Appeal Type: Others
• Pronouncement Date: 08-05-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: URVASHI DHUGGA
• Assessee Lawyers: NIKHIL GOYAL
• Keywords: Academic Issue; Assessment Order; Income Tax; Writ petition
• Section: 148

Judgement Text

"CWP-19287-2023 (O&M) 106+255 IN THE HIGH COURT OF PUNJAB AND HARYANA AT GURMIT KAUR MANN INCOME TAX OFFICER AND OTHERS CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MRS. JUSTICE Present Mr. for the petitioner. Mrs. Urvashi Dhugga, for the respondents/Revenue. SANJEEV PRAKASH SHARMA, J.(Oral) CM-2420-CWP Application for placing on record 02.02.2024 as Annexure P Registry to place the same at appropriate place. Main case 1. Learned counsel has placed on record the assessment order dated 02.02.2024 which reflects that the return of income filed by the assessee the Income Tax Act, 1961 admitting total inco accepted with no variation. 2023 (O&M) IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH GURMIT KAUR MANN Vs. INCOME TAX OFFICER AND OTHERS **** HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MRS. JUSTICE SUDEEPTI SHARMA **** Mr. Nikhil Goyal, Advocate for the petitioner. Mrs. Urvashi Dhugga, Sr. Standing Counsel for the respondents/Revenue. **** SANJEEV PRAKASH SHARMA, J.(Oral) CWP-2024 Application for placing on record 02.02.2024 as Annexure P-17 is allowed. Registry to place the same at appropriate place. Learned counsel has placed on record the assessment order dated 02.02.2024 which reflects that the return of income filed by the assessee (petitioner herein) in response to notice under Section 148 of the Income Tax Act, 1961 admitting total inco accepted with no variation. IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CM-2420-CWP-2024 in/and CWP-19287-2023 (O&M) Date of Decision: 08.05.2024 . . . . Petitioner . . . . Respondents HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA SUDEEPTI SHARMA Sr. Standing Counsel SANJEEV PRAKASH SHARMA, J.(Oral) Application for placing on record the assessment order dated Registry to place the same at appropriate place. Learned counsel has placed on record the assessment order dated 02.02.2024 which reflects that the return of income filed by the in response to notice under Section 148 of the Income Tax Act, 1961 admitting total income of Rs.2,56,900/- is -1- in/and (O&M) .2024 Petitioner s assessment order dated Learned counsel has placed on record the assessment order dated 02.02.2024 which reflects that the return of income filed by the in response to notice under Section 148 of is MOHIT GOYAL 2024.05.10 09:44 I attest to the accuracy and integrity of this document CWP-19287-2023 (O&M) 2. In view thereof, no further proceedings have been initiated. 3. Thus, the issue raised in the present writ petition has become purely academic. 4. Writ Petition is accordingly disposed of, leaving appropriate decision in some other case. 5. All pending applications also stand disposed of accordingly. May 08, 2024 Mohit goyal 1. Whether speaking/reasoned? 2. Whether 2023 (O&M) In view thereof, no further proceedings have been initiated. Thus, the issue raised in the present writ petition has become purely academic. Writ Petition is accordingly disposed of, leaving appropriate decision in some other case. All pending applications also stand disposed of accordingly. (SANJEEV PRAKASH SHARMA ( , 2024 1. Whether speaking/reasoned? Yes/No 2. Whether reportable? Yes/No In view thereof, no further proceedings have been initiated. Thus, the issue raised in the present writ petition has become purely Writ Petition is accordingly disposed of, leaving the issue open for appropriate decision in some other case. All pending applications also stand disposed of accordingly. SANJEEV PRAKASH SHARMA) JUDGE (SUDEEPTI SHARMA) JUDGE Yes/No Yes/No -2- Thus, the issue raised in the present writ petition has become purely for MOHIT GOYAL 2024.05.10 09:44 I attest to the accuracy and integrity of this document "