Assistant Commissioner Of Income Tax, Circle - 1, Bilaspur Chhattisgarh v. M/S South Eastern Coalfields Limited Seepat Road, Bilaspur C.g

HIGH COURT OF CHHATTISGARH, BILASPURTAXC No. 95 of 2019 NAFR Assistant Commissioner Of Income Tax, Circle - 1, Bilaspur Chhattisgarh. ----Appellant VERSUS M/s South Eastern Coalfields Limited Seepat Road, Bilaspur C.G. ----Respondent For Appellant : Mr. Amit Chaudhari, Advocate, Ms. Naushina Ali, Advocate and Mr. Ajay Kumrani, Advocate. Hon'ble Shri P.R. Ramachandra Menon, Chief JusticeHon'ble Shri Parth Prateem Sahu, Judge Judgment on BoardPer P.R. Ramachandra Menon, Chief Justice. 10/01/2020 1. This appeal has been preferred by the Department of Revenue (Tax)challenging the verdict passed by the Income Tax Appellate Tribunal, Raipurstating that much substantial questions of law as envisaged under Section 260A of Income Tax Act, 1961 are involved herein and hence, it require to beadjudicated by this Court.challenging the verdict passed by the Income Tax Appellate Tribunal, Raipurstating that much substantial questions of law as envisaged under Section 260A of Income Tax Act, 1961 are involved herein and hence, it require to beadjudicated by this Court. 2. When the matter is taken up for consideration, learned standing counselsubmits that because of some oversight, some inadvertant mistake has creptin framing the substantial questions of law, which require to be suggested in abetter and precise manner, so as to have effective adjudication by this Court.In the said circumstance, permission of this Court is sought to withdraw thisappeal without prejudice to file fresh one raising the pleadings and prayers,including the substantial question of law involved in appropriate terms.submits that because of some oversight, some inadvertant mistake has creptin framing the substantial questions of law, which require to be suggested in abetter and precise manner, so as to have effective adjudication by this Court.In the said circumstance, permission of this Court is sought to withdraw thisappeal without prejudice to file fresh one raising the pleadings and prayers,including the substantial question of law involved in appropriate terms. 3. The aforesaid prayer is granted. Considering the fact that the appellant hasapproached this Court and filed the appeal within the time permitted under thestatute, we find it appropriate to grant liberty to the appellant to file freshapproached this Court and filed the appeal within the time permitted under thestatute, we find it appropriate to grant liberty to the appellant to file fresh proceedings as corrected and modified to the requisite extent within a furtherperiod of six weeks from today. 4. Subject to the above, this appeal stands dismissed as withdrawn. Registry isdirected to return the certified copies of the orders passed by the Tribunal andthe service certificate to the learned standing counsel for proceeding withfurther steps. Sd/- Sd/- (P.R. Ramachandra Menon)Chief Justice (Parth Prateem Sahu) Judge