PARDEEP SINGH WAZIR Vs. UNION & ORS.

JUDGEMENT

(1.) Petitioner has called in question the order dated 21st March, 2012 passed by respondent No. 2 forming annexure P5 to the writ petition and has sought its quashment on the grounds taken in the memo of writ petition.

(2.) Precisely, the case of the petitioner is that the respondents have made assessment of income tax for the year 2007-08 vide order dated 24.12.2009 and directed him to deposit the tax to the tune of Rs. 9,803.00. It is submitted by the petitioner that he complied with the said order and deposited the amount afore mentioned. However, he received a show cause notice on 07.03.2012 issued by respondent No. 2 under Section 263 of the Income Tax Act, 1961 requiring him to appear before the Commissioner of Income Tax by or before 12.03.2012 with respect to the assessments made by the competent authority for the year 2007-08.

(3.) Feeling aggrieved of the aforesaid action of the respondent No. 2, the petitioner had filed a writ petition (OWP No. 270/2012) and questioned the order therein. After considering the matter, it came to be disposed of on 14.03.2012 by directing that the petitioner would be given ten days' time to show cause. It is submitted that despite the above said direction, impugned order came to be passed on 21.03.2012 in terms of Section 263 of the Act and, accordingly, it is prayed that the same may be quashed.