IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No.19639 of 2008 Date of decision: 19.11.2008 Randhir Singh. -----Petitioner Vs. UOI and others. -----Respondents CORAM:- HON'BLE MR JUSTICE ADARSH KUMAR GOEL HON'BLE MR JUSTICE L.N. MITTAL Present:- Mr. S.K. Mukhi, Advocate for the petitioner. ----- ORDER: This petition has been filed against the order of assessment dated 27.10.2008 for the assessment years 1995-96 to 1998-1999 Annexures P-8 to P-11, under the provisions of the Income Tax Act, 1961 (for short, “the Act”). Case of the petitioner is that he had approached the Settlement Commission against notice of reassessment. The Settlement Commission rejected the application on 31.1.2008 (Annexure P-1) as abated, for failure of the petitioner to pay tax due. Earlier the petitioner had filed C.W.P. No.18160 of 2008, challenging the order of Settlement Commission dated 31.1.2008, on the ground that therein, date of abatement was wrongly mentioned as the date of passing of the order. It should have been the statutory date C.W.P. No.19639 of 2008 specified under Section 245D(2D) of the Act and if abatement was held to have been taken place on 31.7.2007, the assessment proceedings are barred by limitation. The writ petition was dismissed by this Court at that stage, by observing that on the date of order of Settlement Commission or from the date of receipt of copy thereof, assessment was not barred by limitation. However, final view was not expressed as the matter was pending before the authorities. The order of assessment was, thereafter, passed on 27.10.2008. We also find that Joint Commissioner of Income Tax had dismissed the application of the petitioner filed under Section 144-A of the Act, vide order dated 16.10.2008 (Annexure P-7), which was not in our notice when we passed that order dated October 21, 2008. The petitioner has a remedy of appeal against the order of assessment. We are unable to accept the submission that we should entertain the writ petition at this stage and set aside the direction in the order of Settlement Commission, holding that abatement was from the date of order dated 31.1.2008. Such a course will be contrary to the view already taken by us in earlier round on 21.10.2008. The writ petition is dismissed. ( ADARSH KUMAR GOEL ) JUDGE November 19, 2008 ( L. N. MITTAL ) ashwani JUDGE 2