Civil Writ Petition No.17646 of 2010(O&M) -1- *** IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Civil Writ Petition No.17646 of 2010(O&M) Date of decision: 7.12.2010 Arora Alloys Ltd. ..Petitioner Versus Union of India and others ..Respondents. CORAM: HON'BLE MR.JUSTICE ADARSH KUMAR GOEL HON'BLE MR.JUSTICE AJAY KUMAR MITTAL Present: Mr. Pankaj Jain, Advocate for the petitioner Mr. Rajesh Katoch, Advocate for the respondents. ADARSH KUMAR GOEL, J ( Oral) Civil Misc.No.16439 of 2010. On joint request, hearing is preponed to today. Civil Writ Petition No.17646 of 2010 Prayer in the petition is for quashing of notice dated 30.9.2009 under Section 143(2) read with Section 115 WE(2) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). Case of the petitioner is that it filed income tax return for the assessment year 2008-09 on 17.9.2008. Notice dated 30.9.2009 under Section 143(2) of the Act was issued which was never received by the petitioner. The petitioner raised objection before the Assessing Officer that the proceedings were barred by limitation in absence of service upto 30.9.2009. It was submitted that Gurbax Singh to whom notice was delivered was not employee of the Civil Writ Petition No.17646 of 2010(O&M) -2- *** petitioner. Still assessment proceedings were not dropped as required under the provisions of the Act. In the reply, the stand taken is that due service was effected upon the petitioner within the prescribed time. The service was effected at the address given by the petitioner itself. The Inspector, who effected the service was well conversant with the premises of the assessee as he had been visiting the premises of the assessee in connection with the recovery of outstanding demand for the assessment year 2005-06. We have heard learned counsel for the parties. In view of the stand taken in the reply, a disputed question of fact as to factum of effecting of valid service has to be adjudicated upon for which writ proceedings are not an appropriate forum. The petitioner has a remedy of raising objection of validity of service in appropriate proceedings in accordance with law. The petition is disposed of accordingly. (Adarsh Kumar Goel) Judge December 07,2010 (Ajay Kumar Mittal) Pka Judge