Judgment:
CWP No.9352 of 2014 [1].IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP No.9352 of 2014 Decided on : 15.05.2014 Desa Singh, Proprietor of M/s Monga Filling Station, Zira, District Ferozepur.
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Petitioner Versus Union of India and another .
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Respondents CORAM: HON'BLE Mr.JUSTICE AJAY KUMAR MITTAL HON'BLE Mr.JUSTICE JASPAL SINGH PRESENT: Mr.Avneesh Jhingan, Advocate for the petitioner.
**** AJAY KUMAR MITTAL, J.
(Oral) The challenge in this writ petition filed under Article 226 of the Constitution of India is to quash the notice dated 21.01.2014 (Annexure P-4) and Annexures P-6 and P-7 both dated 20.03.2014.
2.
From the perusal of the writ petition, it emerges that the petitioner has been issued notice under Sections 147 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for the block period 01.04.1990 to 29.11.2000.
Vide Annexure P-4, respondent No.2 has issued a notice dated 21.01.2014 to the petitioner, seeking reply to the effect as to why the surcharge on the tax be not levied in view of the judgment dated 19.02.2009 of the Hon'ble Supreme Court in the case of Commissioner of Income Tax versus Rajeev Bhatara, 310 ITR105 The petitioner submitted his reply/objections vide Annexure P-5, which was rejected by respondent No.2 vide Annexure P-6, dated 20.03.2014.
3.
The petitioner has an alternative remedy of challenging the initiation of reassessment proceedings under Section 147 of the Act including the order rejecting the objections passed by the Assessing Officer Jawala Ram 2014.05.17 11:45 I attest to the accuracy and integrity of this document CWP No.9352 of 2014 [2].in appeal in the event of reassessment order being passed against the assessee.
Accordingly, we refrain in exercising writ jurisdiction in the present case.
4.
Dismissed.
(AJAY KUMAR MITTAL) JUDGE (JASPAL SINGH) May 15, 2014 JUDGE J.Ram Jawala Ram 2014.05.17 11:45 I attest to the accuracy and integrity of this document