In Commissioner Of Income Tax Bilaspur Chhattisgarh v. M/S South Eastern Coalfields Ltd. 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.
NAFR
HIGH COURT OF CHHATTISGARH, BILASPUR
MCC No. 212 of 2022
Commissioner Of Income Tax Bilaspur Chhattisgarh.
---- Applicant Versus
M/s South Eastern Coalfields Ltd. Bilaspur Chhattisgarh.
---- Respondent
For Applicant
-Shri Ajay Kumrani and Shri Amit Chaudhari, Advocates.
29/04/2022
Hon'ble Justice Shri Goutam BhaduriHon'ble Justice Shri N.K. ChandravanshiOrder on Board byHon'ble Justice Shri Goutam Bhaduri
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 29/6/2009 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.
3. Accordingly, the present MCC is dismissed.
SD/-(Goutam Bhaduri) JudgeAmardeep
SD/-(N.K.Chandravanshi) Judge
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