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Commissioner Of Income Tax Bilaspur, Chhattisgarh, District : Bilaspur,Chhattisgarh v. M/S South Eastern Coalfields Ltd. Bilaspur, Chhattisgarh, District : Bilaspur,Chhattisgarh

High Court 29 Apr 2022 In favour of: Assessee
Forum / Bench
High Court · cghccisdb
Parties
Commissioner Of Income Tax Bilaspur, Chhattisgarh, District : Bilaspur,Chhattisgarh v. M/S South Eastern Coalfields Ltd. Bilaspur, Chhattisgarh, District : Bilaspur,Chhattisgarh
Date of order
29 Apr 2022
Assessment year(s)
Outcome
Dismissed

Case summary

In Commissioner Of Income Tax Bilaspur, Chhattisgarh, District : Bilaspur,Chhattisgarh v. M/S South Eastern Coalfields Ltd. Bilaspur, Chhattisgarh, District : Bilaspur,Chhattisgarh, 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. 206 of 2022 Commissioner Of Income Tax Bilaspur, Chhattisgarh, District : Bilaspur,Chhattisgarh ---- Applicant Versus M/s South Eastern Coalfields Ltd. Bilaspur, Chhattisgarh, District : Bilaspur,Chhattisgarh ---- Respondent -For ApplicantShri Ajay Kumrani and Shri Amit Chaudhari, Advocates. Hon'ble Justice Shri Goutam BhaduriHon'ble Justice Shri N.K. ChandravanshiOrder on Board by Hon'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 1/7/2009 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.has been decided on merits and not dismissed on default for want ofprosecution. 3. Accordingly, the present MCC is dismissed. SD/- (Goutam Bhaduri) Judge SD/- (N.K.Chandravanshi) Judge Amardeep
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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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