Court : Punjab and Haryana
Decided on : Feb-08-2000
Reported in : (2000)125PLR388
ORDERV.S. Aggarwal, J.1. The present revision petition has been filed by Nanak Chand and two others (hereinafter described as 'the petitioners') directed against the judgment of the learned Appellate Authority, Karnal, dated 7.6.1990. By virtue of the impugned judgment, the learned Appellate Authority had set aside the order passed by the learned Rent Controller and instead passed an order of eviction against the petitioners with respect to the shop in dispute. The petitioners were granted a month's time to vacate the premises.2. The relevant facts are that respondent Bal Kishan had filed a petition for eviction against the petitioners with respect to the shop in dispute. It was asserted that Nanak Chand, petitioner No. 1, is a tenant in the suit premises at a monthly rent of Rs. 35/-. He was running the business of tyre and tube repairs. Respondent Bal Kishan had purchased the shop from Smt. Notani Bal on 27.12.1978. The grounds of eviction pressed were that petitioner No. 1 had not p...
Tag this Judgment!Court : Punjab and Haryana
Decided on : Dec-18-2000
Reported in : [2001]250ITR399(P& H)
G.S. Singhvi, J.1. This is a petition for quashing of the notices annexures P-1 to P-5 issued by the Assessing Officer (respondent No. 2) to the petitioner under Sections 148, 142(1) and 143(2) of the Income-tax Act, 1961 (for short 'the Act').2. Briefly stated, the facts of the case are that in pursuance of the order of assessment passed by the Income-tax Officer for the assessment years 1994-95, the petitioner deposited due tax. After about three years, the Assessing Officer issued notice annexure P-1 dated August 26, 1997, under Section 148 of the Act proposing reassessment of the income of the petitioner for the said assessment year on the ground that his income had escaped assessment within the meaning of Section 147 of the Act. In response to the said notice, the petitioner filed the return dated October 7, 1997. This was followed by notices annexure P-2 dated February 6, 1998, issued under Section 142(1), annexure P-3 dated July 2, 1998, under Section 143(2), annexure P-4A dated...
Tag this Judgment!