IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No.7093 of 1990 Date of decision: 1.4.2010 Dr. H.S. Bawa through L.Rs. -----Petitioner. Vs. The Commissioner of Income Tax & another. -----Respondents CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE ALOK SINGH 1. Whether reporters of local newspapers may be allowed to see the judgment? 2. To be referred to reporters or not? 3. Whether the judgment should be reported in the Digest? Present:- Mr. Ravish Sood, Advocate for the petitioner. Mr. Vivek Sethi, Advocate for respondents. --- ORDER: 1. This petition seeks quashing of notice dated 29.3.1989, Annexure P-6, under Section 148 of the Income Tax Act, 1961 (for short, “the Act”) for reopening the assessment for the assessment year 1980-81. 2. Main contention raised in the petition is that re- assessment proceedings could be initiated only within four years from the end of the relevant assessment year as laid down under CWP No.7093 of1990 Section 149(1) (b) of the Act while in the present case the impugned notice is for beyond the said period. 3. Learned counsel for the revenue is unable to dispute the factual and legal submission put forward on behalf of the petitioner. 4. Accordingly, this petition is allowed and Notice dated 29.3.1989, Annexure P-6 is quashed. (ADARSH KUMAR GOEL) JUDGE April 01, 2010 ( ALOK SINGH ) ashwani JUDGE 2