CHANDIGARH HOUSING BOARD Vs. UNION OF INDIA

JUDGEMENT

(1.) IS the action of the Revenue in calling upon the petitioners in these two cases to file their returns of income under the provisions of the IT Act, 1961, illegal ? Are the notices issued to the petitioners liable to be quashed ? These are the two questions that arise for consideration.

(2.) IN CWP No. 9572 of 2001, the Chandigarh Housing Board is the petitioner. On 29th Jan., 2001, the petitioner was served with a notice under S. 142(1) of the IT Act, 1961. It was asked to file its return of income for the asst. year 2000 -2001. A copy of the notice dt. 29th Jan., 2001, is at Annexure P.4. The petitioner sent its reply vide letter dt. 15th Feb., 2001. On 23rd March, 2001, the Dy. CIT (TDS) respondent No. 3 issued notice to the various banks directing them to deduct TDS on the deposits made by the petitioner. A copy of this notice is at Annexure P -9. On 18th June, 2001, the petitioner was served with another notice, a copy of which is at Annexure P.7. It was called upon to show cause as to why an order imposing a penalty should not be passed under s. 271(1)(b). Aggrieved by these notices, the petitioner has approached this Court through the present writ petition.

(3.) THE second petition has been filed by the Punjab Urban Development Authority. It is aggrieved by the notices dt. 12th Jan., 2001, 23rd April, 2001, and 13th June, 2001, copies of which have been produced as Annexures P.2, P.4 and P.5 respectively. It prays that these notices be quashed.