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Assistant Commissioner Of Income Tax Raipur v. South Eastern Coalfields Ltd

High Court 29 Apr 2022 In favour of: Assessee

Forum / Bench

High Court · cghccisdb

Parties

Date of order

29 Apr 2022

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Assistant Commissioner Of Income Tax Raipur v. South Eastern Coalfields Ltd, the High Court (2022) dismissed the appeal. The decision went in favour of the assessee.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

NAFR HIGH COURT OF CHHATTISGARH, BILASPUR MCC No. 208 of 2022 Assistant Commissioner Of Income Tax Raipur. ---- Applicant Versus South Eastern Coalfields Ltd. Through The Director (Finance) Seepat Road,Bilaspur Chhattisgarh. ---- Respondent For Applicant -Shri Ajay Kumrani and Shri Amit Chaudhari, Advocates. Hon'ble Justice Shri Goutam Bhaduri Hon'ble Justice Shri N.K. ChandravanshiOrder on Board byHon'ble Justice Shri Goutam Bhaduri 29/04/2022 1. Having perused the default pointed out by the Registry, it has beenobjected that the present MCC is not maintainable for the reason thatthe impugned order dated 11/8/2010 has been passed on merits. 2. In view of the above, we are of the considered view that the appealhas been decided on merits and not dismissed on default for want ofprosecution. 3. Accordingly, the present MCC is dismissed. SD/- SD/- (Goutam Bhaduri) Judge Amardeep (N.K.Chandravanshi) Judge

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This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

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