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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