Cwjc/10336/2020 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.10336 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 35years) Son of Shri Dayanand Mahto resident of RoadNo. 3 Near Gandhi Murti, East Patel Nagar, P.O. Shastri Nagar, P.S. ShastriNagar Patna. ... ... Petitioner. 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. ... ... Respondents. ======================================================Appearance :For the Petitioner/s: Mr.D.V.Pathy, AdvocateFor the Respondent/s: 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 directedto hear and dispose of Appeal No.10109/CIT (A)/Bhagalpur/2018-19 forto hear and dispose of Appeal No.10109/CIT (A)/Bhagalpur/2018-19 for the Financial Year 2016-17 relevant tothe Assessment Year 2017- 18expeditiously.the Assessment Year 2017- 18expeditiously. ii) for granting any other relief(s) towhich the petitioner is otherwise foundentitled to.” The issue agitated before us is on a limited point ofexpeditious hearing of the appeal pending consideration with theappropriate authority pertaining to the assessment year 2017-2018. We dispose of the petition on the following mutuallyagreeable terms: a. The petitioner shall place all material by way ofwritten submission in response to the contentions raised in theappeal 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 conductedin terms of the present prevalent practice expeditiously,preferably by 31st of March, 2021 and certainly within fourmonths. Interlocutory application, if any, shall also stand disposed of. (Sanjay Karol, CJ) ( S. Kumar, J) DKS/K.C.Jha AFR/NAFRCAV DATEUploading Date29.01.2021Transmission Date