Punjab and Haryana High Court allows petition by Navjot Sidhu, sets aside income tax order

The case has been sent back to the principal commissioner, Income Tax, to decide the matter afresh on merit

Punjab and Haryana High Court allows petition by Navjot Sidhu, sets aside income tax order

Navjot Singh Sidhu. File photo

Tribune News Service

Chandigarh, December 3

Allowing a petition filed by Punjab Congress chief Navjot Singh Sidhu, the Punjab and Haryana High Court on Friday set aside an order passed by the principal commissioner, Income Tax.

The case has been sent back to the principal commissioner, Income Tax, to decide the matter afresh on merit.

Sidhu was represented by counsel Chetan Bansal.

Sidhu claimed that his revision petition under the provisions of the IT Act was dismissed by an income tax joint commissioner on flimsy and untenable grounds.

Sidhu had claimed that the order dated March 27 was patiently illegal, arbitrary and passed in complete disregard of the principles of natural justice. The matter was heard at length by the Bench of Justice Ajay Tewari and Justice Pankaj Jain.

Going into the background, Sidhu submitted that he filed an income tax return of the assessment year 2016-17 on October 19, 2016, declaring a total income of Rs 9,66,28,470. The assessment under Section 143(3) of the Income Tax Act was completed by the Assessment Officer on December 21, 2018, at the assessed income of Rs 13,19,66,530 after making addition of Rs 3,53,38,067.

Against the erroneous assessment, the petitioner expressly waived his right to file appeal before Commissioner Income Tax (Appeal). He filed a revision petition under Section 264 of the Act after taking various grounds before Income Tax joint commissioner, Range 1, Amritsar. Instead of going into the merits of the revision, his entire focus was to seek an explanation on the reasons and circumstances behind Sidhu’s preference for revision under Section 264 of the Act instead of appeal before the Commissioner Income Tax (Appeal).

The petitioner specifically stated that it was an alternative available to him and reliance was laid on pronouncements by the Punjab and Haryana High Court; but the respondent in complete disregard to the statutory provisions and legal pronouncements, and in a complete arbitrary manner, dismissed the revision petition vide order dated March 27.

Tribune Shorts


Top Stories

BJP MLA's son among seven killed as car falls off bridge in Maharashtra

BJP MLA's son among seven medical students killed as car falls off bridge in Maharashtra

The incident occurred around 1.30 am, one deceased included ...

Congress-ex union minister RPN Singh quits party, says new chapter amid reports of move to BJP

Former Congress union minister RPN Singh quits party, says 'new chapter' amid reports of move to BJP

He was upset with party over his close associates being deni...

Punjab police raid Akali leader Bikram Majithia's Amritsar residence

Punjab police raid Akali leader Bikram Majithia's Amritsar residence

Raid carried out after dismissal of interim anticipatory bai...

India logs 2,55,874 new Covid-19 cases, positivity rate dips

India logs 2,55,874 new Covid-19 cases, positivity rate dips

The Covid death toll now stands at 4.9 lakh

Don't want people's livelihood to be affected, Covid curbs to be eased as soon as possible: Arvind Kejriwal

Delhi's Covid curbs to be eased soon, don't want people's livelihood to be affected: Arvind Kejriwal

The Delhi government's proposal to lift weekend curfew and o...

Cities

View All