IN THE HIGH COURT OF PUNJAB AND HARYANA 210 Ashok Kumar HUF through its Karta Shri Ashok Kumar Smt. Kiran Bala, Income Tax Officer CORAM: Present:- NIDHI GUPTA J. (Oral) proceedings against the respondent for not complying the order dated 07.9.2022 dated 16.5.2023 (Annexure P CWP No.18032 22.11.2023 to await the decision of Special Leave to Appeal(C) No.6706 of 2023 titled as “UOI vs. Rajeev Bansal”; as well as Leave to Appeal (C) No.16280 of 2023 titled as “ITO vs. Geeta Aggarwal”, however, inspite of the said orders, the respondent passed the re-assessment order under Section 147 read with Section 144 17.5.2023 and initiated the penalty proceedings 271(1)(c) of the Income Tax Act, 1961. COCP-1750-2023 (O & M) IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH COCP No.1750 of 2023 Date of decision : Ashok Kumar HUF through its Karta Shri Ashok Kumar Versus Smt. Kiran Bala, Income Tax Officer CORAM:- HON'BLE MS. JUSTICE NIDHI GUPTA Mr. Y.K. Mittal, Advocate for Ms. Divya Suri, Advocate for the petitioner. Mr. Muskeen Gupta, Advocate for Mr. Saurabh Kapoor, Sr. Standing Counsel for the respondent. NIDHI GUPTA J. (Oral) Prayer in this petition is for initiation of contempt proceedings against the respondent for not complying the order dated 07.9.2022 passed in CWP-20214-2022 (Annexure P dated 16.5.2023 (Annexure P-17) in CWP No.20214 CWP No.18032-2022 whereby this Court has adjourned the cases to 22.11.2023 to await the decision of Special Leave to Appeal(C) No.6706 of 2023 titled as “UOI vs. Rajeev Bansal”; as well as Leave to Appeal (C) No.16280 of 2023 titled as “ITO vs. Geeta Aggarwal”, however, inspite of the said orders, the respondent passed assessment order under Section 147 read with Section 144 17.5.2023 and initiated the penalty proceedings 271(1)(c) of the Income Tax Act, 1961. 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 1750 of 2023 (O & M) Date of decision :-10.09.2025 Ashok Kumar HUF through its Karta Shri Ashok Kumar …..Petitioner …..Respondent HON'BLE MS. JUSTICE NIDHI GUPTA Y.K. Mittal, Advocate for Gupta, Advocate for Kapoor, Sr. Standing Counsel for the Prayer in this petition is for initiation of contempt proceedings against the respondent for not complying the order dated 2022 (Annexure P-14) and orders 17) in CWP No.20214-2022 read with 2022 whereby this Court has adjourned the cases to 22.11.2023 to await the decision of Special Leave to Appeal(C) No.6706 of 2023 titled as “UOI vs. Rajeev Bansal”; as well as Special Leave to Appeal (C) No.16280 of 2023 titled as “ITO vs. Geeta Aggarwal”, however, inspite of the said orders, the respondent passed assessment order under Section 147 read with Section 144-B on 17.5.2023 and initiated the penalty proceedings under Section VIJAY ASIJA 2025.09.12 17.05 I attest to the accuracy and integrity of this document G.S. Phani Kishore, Principal Commissioner of Income Tax, Patiala has already been filed in the Registry, which is annexed on the file. The same is taken on record. Copy thereof is supplied to the learned counsel for the petitioner. submits that the present contempt petition has been rendered infructuous and the same may be disposed of as the petitioner, the present contempt petition is been rendered infructuous. September Vijay Asija Whether speaking/reasoned Yes / No Whether Reportable Yes / No COCP-1750-2023 (O & M) Short reply dated 23.11.2024 by way of affidavit of Dr. G.S. Phani Kishore, Principal Commissioner of Income Tax, Patiala has already been filed in the Registry, which is annexed on the file. e is taken on record. Copy thereof is supplied to the learned counsel for the petitioner. At the very outset, learned counsel for the petitioner submits that the present contempt petition has been rendered infructuous and the same may be disposed of as Heard. In view of the submission made by learned counsel for the petitioner, the present contempt petition is been rendered infructuous. Rule stands discharged. Pending application(s), if any, shall stands disposed of. September 10, 2025 Whether speaking/reasoned Yes / No Whether Reportable Yes / No 2 Short reply dated 23.11.2024 by way of affidavit of Dr. G.S. Phani Kishore, Principal Commissioner of Income Tax, Patiala has already been filed in the Registry, which is annexed on the file. e is taken on record. Copy thereof is supplied to the learned At the very outset, learned counsel for the petitioner submits that the present contempt petition has been rendered infructuous and the same may be disposed of as such. In view of the submission made by learned counsel for the petitioner, the present contempt petition is disposed of having Pending application(s), if any, shall stands disposed of. ( NIDHI GUPTA ) JUDGE VIJAY ASIJA 2025.09.12 17.05 I attest to the accuracy and integrity of this document