2013 (7) TMI 852

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.... For the Respondent : Ms. Savita Saxena, Advocate ORDER Rajive Bhalla, J (Oral) The petitioner prays for issuance of a writ of certiorari setting aside order dated 27.03.1997 (Annexure P-4), passed by the Commissioner of Income Tax, Patiala, under Section 264 of the Income Tax Act, 1961 (hereinafter referred to as 'the 1961 Act'). Counsel for the petitioner gives up all other pleas exc....

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....64 of the 1961 Act. We have heard counsel for the parties, perused the pleadings, the impugned order and have no hesitation in holding that the Commissioner of Income Tax, Patiala, was not justified in rejecting the petitioner's prayer. The controversy in the present petition is squarely covered in favour of the petitioner by the judgment in M/s Ghuna Ram and Sons, New Grain Market, Patiala (su....