INDUSTRIAL CABLES INDIA LTD. V. CHIEF COMMISIONER OF INCOME TAX NORTH WE

CWP/2927/2001

AI Insights

The case involves Industrial Cables India Ltd. as the petitioner and the Chief Commissioner of Income Tax North and others as respondents. The core issue revolved around the compliance of an earlier court order by the Chief Commissioner of Income Tax, NWR, Chandigarh, which was later taken over by the Chief Commissioner of Income Tax, Amritsar. The court had previously directed the Chief Commissioner of Income Tax, NWR, Chandigarh to pass appropriate orders, but due to a change in jurisdiction, the matter was handled by the Chief Commissioner of Income Tax, Amritsar, who passed an order on 08.08.2024. The petitioner was given the liberty to challenge this new order separately.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 748470 (HC-MISC)
• Appeal Type: Others
• Pronouncement Date: 28-10-2024
• Assessment Year: misc
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: YOGESH PUTNEY; VAIBHAV GUPTA; SAURABH KAPOOR; PRIDHI SANDHU; MUSKAAN GUPTA
• Assessee Lawyers: AKSHAY BHAN; SHANTANU BANSAL
• Keywords: Compliance; Income Tax; Jurisdiction change; Writ Petition Dismissal

Judgement Text

"CWP-2927-2001(O&M) 103+212 IN THE HIGH COURT OF PUNJAB AND HARYANA AT Industrial Cables India Ltd. Chief Commissioner of Income Tax North and others CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MR. JUSTICE Present: Mr Mr. Shantanu Bansal, Advocate for the petitioner. Mr. Yogesh Putney, Sr. Standing Counsel with Mr. Vaibhav Gupta, Standing Counsel for respondent No.1. Mr. Saurabh Kapoor, Sr. Standing Counsel Ms. Pridhi Sandhu, Jr. Standing Counsel Ms. M for respondents No. 2 and 3. **** SANJEEV PRAKASH SHARMA, J.(Oral) 1. Application placing on record the information/status report dated 25.07.2024 the Chief Commissioner of Income Tax, Amr compliance of the order passed by the co 10.07.2024. 2001(O&M) 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Industrial Cables India Ltd. Vs. Chief Commissioner of Income Tax North and others **** HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MR. JUSTICE SANJAY VASHISTH **** Mr. Akshay Bhan, Sr. Advocate with Mr. Shantanu Bansal, Advocate for the petitioner. Mr. Yogesh Putney, Sr. Standing Counsel with Mr. Vaibhav Gupta, Standing Counsel for respondent No.1. Mr. Saurabh Kapoor, Sr. Standing Counsel Ms. Pridhi Sandhu, Jr. Standing Counsel Ms. Muskaan Gupta, Advocate for respondents No. 2 and 3. **** SANJEEV PRAKASH SHARMA, J.(Oral) Application i.e. CM-11794-CWP placing on record the information/status report dated 25.07.2024 the Chief Commissioner of Income Tax, Amr compliance of the order passed by the co-ordinate Bench of this Court on IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-2927-2001(O&M) Date of Decision: 28.10.2024 . . . . Petitioner Chief Commissioner of Income Tax North and others . . . . Respondents HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA SANJAY VASHISTH . Akshay Bhan, Sr. Advocate with Mr. Shantanu Bansal, Advocate for the petitioner. Mr. Yogesh Putney, Sr. Standing Counsel with Mr. Vaibhav Gupta, Standing Counsel Mr. Saurabh Kapoor, Sr. Standing Counsel Ms. Pridhi Sandhu, Jr. Standing Counsel SANJEEV PRAKASH SHARMA, J.(Oral) CWP-2024 has been filed for placing on record the information/status report dated 25.07.2024, whereby the Chief Commissioner of Income Tax, Amritsar has passed the order in ordinate Bench of this Court on (O&M) .10.2024 has been filed for whereby has passed the order in ordinate Bench of this Court on RASHMI 2024.11.04 14:06 I attest to the accuracy and integrity of this document CWP-2927-2001(O&M) 2. It is stated that though on 10.07.2024 the Court passed an order directing the Chief Co appropriate orders, however, as the jurisdiction changed and the Chief Commissioner of Income Tax, Amritsar, was seized with the matter and has passed the order. 3. This Court accepts the same as on toda present writ petition with liberty to the petitioner to challenge the order passed by the Chief Commissioner of Income Tax, Amritsar dated 08.08.2024, independently of the present proceedings. 4. We make it clear that Commissioner of Income Tax, Amritsar ground of competency. 5. With the aforementioned observations, the present writ petition is dismissed as having become infruct 6. Pending miscella disposed of. October 28, 2024 rashmi 1. Whether speaking/reasoned? 2. Whether reportable? 2001(O&M) 2 It is stated that though on 10.07.2024 the Court passed an order directing the Chief Commissioner of Income Tax, NWR, Chandigarh to pass appropriate orders, however, as the jurisdiction changed and the Chief Commissioner of Income Tax, Amritsar, was seized with the matter and has passed the order. This Court accepts the same as on toda present writ petition with liberty to the petitioner to challenge the order passed by the Chief Commissioner of Income Tax, Amritsar dated independently of the present proceedings. We make it clear that the order passed by the Chief Commissioner of Income Tax, Amritsar is not of competency. With the aforementioned observations, the present writ petition is dismissed as having become infructuous. Pending miscellaneous application(s), if any shall (SANJEEV PRAKASH SHARMA , 2024 1. Whether speaking/reasoned? Yes/No 2. Whether reportable? Yes/No It is stated that though on 10.07.2024 the Court passed an order mmissioner of Income Tax, NWR, Chandigarh to pass appropriate orders, however, as the jurisdiction changed and the Chief Commissioner of Income Tax, Amritsar, was seized with the matter and has This Court accepts the same as on today and dispose of the present writ petition with liberty to the petitioner to challenge the order passed by the Chief Commissioner of Income Tax, Amritsar dated independently of the present proceedings. he order passed by the Chief is not amenable to challenge on the With the aforementioned observations, the present writ petition neous application(s), if any shall also stand SANJEEV PRAKASH SHARMA) JUDGE (SANJAY VASHISTH) JUDGE Yes/No Yes/No It is stated that though on 10.07.2024 the Court passed an order mmissioner of Income Tax, NWR, Chandigarh to pass appropriate orders, however, as the jurisdiction changed and the Chief Commissioner of Income Tax, Amritsar, was seized with the matter and has y and dispose of the present writ petition with liberty to the petitioner to challenge the order passed by the Chief Commissioner of Income Tax, Amritsar dated he order passed by the Chief amenable to challenge on the With the aforementioned observations, the present writ petition also stand RASHMI 2024.11.04 14:06 I attest to the accuracy and integrity of this document "