Cwjc/10284/2020 Of Bihar State Power Generation Company Ltd v. Principal Commissioner Of Income Tax

IN THE HIGH COURT OF JUDICATURE AT PATNACivil Writ Jurisdiction Case No.10284 of 2020 ====================================================== Bihar State Power Generation Company Ltd., a Company incorporated underthe Companies Act 1956 having its registered office at Vidyut Bhawan, BaileyRoad, P.O. GPO, P.S. Kotwali, through its Sr. Manager Finance, Kumar Amit(Male, aged about 35 years), Son of Shri Dayanand Mahto, Resident of RoadNo.3 Near Gandhi Murti, East Patel Nagar, P.O. Shastri Nagar, P.S. ShastriNagar Patna. ... ... Petitioner/s Versus 1.Principal Commissioner of Income Tax having its office at Central RevenueBuilding, Bir Chand Patel Marg, Patna.Building, Bir Chand Patel Marg, Patna. 2.Commissioner of Income Tax (Appeal) 2 Patna, having its office at CentralRevenue Building, Bir Chand Patel Marg, Patna.Revenue Building, Bir Chand Patel Marg, Patna.3.Commissioner of Income Tax (Appeal), Bhagalpur Camp Office, Patna,having its office at Central Revenue Building, Bir Chand Patel Marg, Patna.having its office at Central Revenue Building, Bir Chand Patel Marg, Patna. 4.Asst. Commissioner of Income Tax TDS, having its office at CentralRevenue Building, Bir Chand Patel Marg, Patna.Revenue Building, Bir Chand Patel Marg, Patna. ... ... Respondent/s ====================================================== Appearance :For the Petitioner/sFor the Respondent/s : Mr.D.V.Pathy, Advocate : Mrs. Archana Sinha @ Archana Shahi, Sr. S.C. Mr. Alok Kumar, Jr. S.C. Mr. Sanjeev Kumar, Jr. S.C.: Mrs. Archana Sinha @ Archana Shahi, Sr. S.C. Mr. Alok Kumar, Jr. S.C. Mr. Sanjeev Kumar, Jr. S.C. ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMARORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 25-01-2021 Petitioner has prayed for the following relief(s): “i) the respondent no. 2 or 3 be directed to hearand dispose of Appeal No. 10075/CIT (A)-2/2018-19 for the Financial Year 2012-13relevant to the Assessment Year 2013- 14expeditiously. ii) for granting any other relief(s) to whichthe petitioner is otherwise found entitled to.” The issue agitated before us is on a limited point of expeditious hearing of the appeal pending consideration withthe appropriate authority pertaining to the assessment year2013-2014. We dispose of the petition on the following mutually agreeable terms: a. The petitioner shall place all material by way of written submission in response to the contentions raised inthe appeal within a period of four weeks from today. b. Equally, the Revenue shall respond to the samewithin a period of one week thereafter. c. For uploading such submissions, link shall beprovided to the petitioner. d. The proceeding of the appeal shall be conducted in terms of the present prevalent practiceexpeditiously, preferably by 31[st] of March, 2021 and certainlywithin four months. Interlocutory application, if any, shall also stand disposed of. (Sanjay Karol, CJ) ( S. Kumar, J) K.C.Jha/- AFR/NAFRCAV DATEUploading Date27.01.2021Transmission Date