Arising Out Of Order Dated 20.12.2019 Passed By The Learned Single Judge Inwpt v. The Assistant Commissioner Of Income Tax Central Circle-2, Central Revenue Building, Civil Lines, Raipur, Chhattisgarhrevenue Building, Civil Lines, Raipur, Chh
High Court
02 Dec 2020 In favour of: Revenue
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High Court · cghccisdb
Parties
Arising Out Of Order Dated 20.12.2019 Passed By The Learned Single Judge Inwpt v. The Assistant Commissioner Of Income Tax Central Circle-2, Central Revenue Building, Civil Lines, Raipur, Chhattisgarhrevenue Building, Civil Lines, Raipur, Chh
Date of order
02 Dec 2020
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Arising Out Of Order Dated 20.12.2019 Passed By The Learned Single Judge Inwpt v. The Assistant Commissioner Of Income Tax Central Circle-2, Central Revenue Building, Civil Lines, Raipur, Chhattisgarhrevenue Building, Civil Lines, Raipur, Chh, the High Court (2020) dismissed the appeal under Section 246A of the Income-tax Act. The decision went in favour of the Revenue.
Decision: 4.The writ appeal is dismissed as withdrawn.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
HIGH COURT OF CHHATTISGARH, BILASPUR
WA No. 287 of 2020
(Arising out of order dated 20.12.2019 passed by the learned Single Judge inWPT NO. 162 of 2019)
M/s N R Ispat And Power Pvt Ltd Office At E-1, First Floor, Krishna Shopping Mall Chaitanya Nagar, Raigarh Chhattisgarh, 496001 Through Its Director Sanjay Agrawal, Aged 49 Years R/o 06, Friends Colony, Raigarh, Chhattisgarh Shopping Mall Chaitanya Nagar, Raigarh Chhattisgarh, 496001 Through Its Director Sanjay Agrawal, Aged 49 Years R/o 06, Friends Colony, Raigarh, Chhattisgarh
---- Petitioner
Versus
1. The Assistant Commissioner of Income Tax Central Circle-2, Central Revenue Building, Civil Lines, Raipur, ChhattisgarhRevenue Building, Civil Lines, Raipur, Chhattisgarh
2. The Joint Commissioner of Income Tax Central Revenue Building, Civil Lines, Raipur, Chhattisgarh. Lines, Raipur, Chhattisgarh.
3. Union of India Ministry of Finance, North Block, New Delhi Through Its Secretary Secretary
---- Respondents
_____________________________________________________________
For Appellant: Mr. Anand Dadariya, AdvocateFor Respondents:Mr. Ajay Kumrani, Advocate appears on behalf of Mr. Amit Chaudhari, Advocate
______________________________________________________________
Hon'ble Shri P. R. Ramachandra Menon, Chief JusticeHon'ble Shri Parth Prateem Sahu, JudgeOrder on Board
Per, P. R. Ramachandra Menon, Chief Justice
02.12.2020
1.After filing the appeal, the Appellant has filed I.A. No. 01/2020 with the following prayer :
“It is therefore, prayed that this Hon'ble Court may kindly be pleased to allow the instant application and the appellant may kindly be permitted to withdraw the instant appeal with liberty to raise all the grounds raised in the instant writ appeal before the CIT(Appeal)-III, Bhopal, M.P. in the pending appeal preferred under Section 246A of the Income Tax Act, 1961, in the larger interest of justice.”
Chandra
2.The learned counsel for the Appellant submits that the Appellant may
be permitted to withdraw the appeal to proceed with further steps, in accordance with law. accordance with law.
3.Permission is granted.
4.The writ appeal is dismissed as withdrawn.
Sd/- Sd/-(P.R. Ramachandra Menon)(Parth Prateem Sahu) Chief Justice Judge
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