Balaji Institute Of Health And Medical ... vs Income Tax Officer And Ors on 12 October, 2023

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Punjab-Haryana High Court

Balaji Institute Of Health And Medical ... vs Income Tax Officer And Ors on 12 October, 2023

Bench: Ritu Bahri

                                                        Neutral Citation No:=2023:PHHC:134115-DB




CWP-20467-2023                                                              -1-



         IN THE HIGH COURT OF PUNJAB AND HARYANA
                      AT CHANDIGARH

254                                    CWP-20467-2023
                                       Date of decision: 12.10.2023

Balaji Institute of Health and Medical                              ...Petitioner
Education Society

                                    Versus

Income Tax Officer & ors.                                        ...Respondents


CORAM: HON'BLE MS. JUSTICE RITU BAHRI
       HON'BLE MR. JUSTICE ALOK JAIN

Present :    Mr. Nikhil Goyal, Advocate,
             for the petitioner.

             Ms. Gauri Neo Rampal Opal, Senior Standing Counsel
             for the respondents.

RITU BAHRI, J. (Oral)

Prayer in present petition under Articles 226/227 of the Constitution of India is for issuance of the writ in the nature of certiorari for quashing the notice dated 21.08.2023 (Annexure P-6) issued by respondent No.3, order under Section 148 A (d) of the Income Tax Act, 1961 (for short 'the Act') dated 29.03.2023 (Annexure P-3) and consequential notice under Section 148 of the Act dated 29.03.2023 (Annexure P-4) issued by respondent No.1 and the consequential re-assessment proceedings for assessment year 2016-2017 being devoid of jurisdiction under Sections 148A, 149 (1) (b) and 151 A of the Act.

Learned counsel for the respondents, on instructions from Mr. Pawan Kumar Sharma, Income Tax Officer, Bhiwani, has informed that the amount deposited by the petitioner was Rs.43,70,000/-, which is wrongly recorded in order dated 29.03.2023 (Annexure P-3) as Rs.87,40,000/-. This 1 of 2 ::: Downloaded on - 16-10-2023 22:43:11 ::: Neutral Citation No:=2023:PHHC:134115-DB CWP-20467-2023 -2- fact has been verified that this amount is below Rs.50,00,000/-.

Keeping in view the above, no proceedings can be initiated if the amount is below Rs.50,00,000/- under Section 149 (1) (b) of the Act. Therefore, in view of the information given by the respondents, this petition is allowed and Annexures P-3, P-4 and P-6 are hereby set aside.





                                                           (RITU BAHRI)
                                                              JUDGE



12.10.2023                                                  (ALOK JAIN)
monika                                                         JUDGE

                   Whether reasoned/speaking:       Yes/No
                   Whether reportable:              Yes/No

Neutral Citation No:=2023:PHHC:134115-DB 2 of 2 ::: Downloaded on - 16-10-2023 22:43:12 :::

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