IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. CWP No. 10170 of 2009 Date of Decision: July 21, 2009 M/s Vivek Prints ...Petitioner Versus Union of India and others ...Respondents CORAM: HON'BLE MR. JUSTICE M.M. KUMAR HON'BLE MR. JUSTICE JASWANT SINGH Present: Mr. R. Santhanam, Advocate, and Mr. Sandeep Bansal, Advocate, for the petitioner. Ms. Navender P.K. Singh, Advocate, for the respondents. 1. Whether Reporters of local papers may be allowed to see the judgment? 2. To be referred to the Reporters or not? 3. Whether the judgment should be reported in the Digest? M.M. KUMAR, J. The petitioner has approached this Court with a prayer for quashing order dated 2.7.2009 (P-4) passed by the Income-tax Officer-respondent No. 1 refusing to rectify the mistakes apparent from record. The petitioner has also sought direction to the Income Tax Officer to rectify the mistake by following the binding decision of this Court. Still further a direction has also been sought to the Commissioner of Income Tax (Appeals) -respondent No. 3 to hear C.W.P. No. 10170 of 2009 and decide the appeal pending before him. Brief facts of the case are that M/s Vivek Prints is a registered partnership firm. On 30.12.2008, assessment in respect of assessment year 2005-06 was finalised by the Income Tax Officer, Ward No. 4, Amritsar. Thereafter an application for rectification of the order was filed on 4.6.2009 (P-3) by asserting that the Income Tax Officer had refused to follow the binding precedent of this Court, which is a jurisdictional Court. The petitioner had also filed another writ petition, namely, C.W.P. No. 8586 of 2009. The rectification application was rejected on 2.7.2009 (P-4). The petitioner has also preferred an appeal before the Commissioner of Income Tax (Appeals), which is pending. When the matter came up for consideration before this Court on 13.7.2009, we noticed that the basic reason for rejecting the application for rectification of mistake under Section 154 of the Income-tax Act, 1961 was that the assessment order itself was subject matter of challenge before the Commissioner of Income Tax (Appeals) besides other reasons. Ms. Navender P.K. Singh, learned counsel for the respondents has put in appearance. After hearing learned counsel for the parties, we are of the view that ends of justice would be met by issuing direction to the Commissioner of Income Tax (Appeals) to take cognisance of the appeal filed by the petitioner and decide the same expeditiously preferably on or before 7.9.2009. The petitioner/respondents shall be at liberty to avail the remedy to challenge the order in appeal in 2 C.W.P. No. 10170 of 2009 accordance with the provisions of law. The writ petition stands disposed of in the above terms. A copy of the order be given dasti to the learned counsel for the parties on payment of usual charges. (M.M. KUMAR) JUDGE (JASWANT SINGH) July 21, 2009 JUDGE Pkapoor 3