IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP No.17705 of 2007 Date of decision: 13.5.2008 Ravneet Kaur legal heir of Shri R.S. Pabla and another ......Petitioners Versus Income Tax Officer, Ward-6, Patiala and another ......Respondents CORAM:- HON'BLE MR.JUSTICE RAJIVE BHALLA HON'BLE MR.JUSTICE RAKESH KUMAR GARG * * * Present: Mr. Pankaj Jain, Advocate for the petitioners. Mr. Urvashi Dhugga, Advocate for the respondents. Rajive Bhalla, J. ( Oral). The petitioners, in essence, pray for the issuance of a writ of certiorari, quashing notices dated 29.3.2007 and 24.10.2007, whereby the Income Tax Authorities, proposed to bring within the ambit of tax, the amount of interest that has accrued to the petitioners on the credit balance maintained by the employees of the Board in their provident fund account after their retirement. Counsel for the revenue-respondents fairly concedes that the controversy herein is squarely covered in favour of the petitioners and against the revenue pursuant to a Division Bench judgement of this Court rendered in CWP No.19382 of 2006 titled as Sh. Subhash Bansal and others v. Income Tax Officer, Ward-6, Patiala and others, wherein similar notices issued by the Income Tax Department have been quashed. In view of what has been stated hereinabove, the present writ petition is allowed and notices dated 29.3.2007 and 24.10.2007 CWP No.17705 of 2007 -2- (Annexures P-1 and P-2) respectively for initiating reassessment proceedings are quashed with no order as to costs. (RAJIVE BHALLA) JUDGE May 13, 2008 (RAKESH KUMAR GARG) ps JUDGE