Cwjc/10598/2020 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.10598 of 2020 ====================================================== Bihar State Power Generation Company Ltd. a Company incorporated underthe Companies Act 1956, having its registered office at Vidyut Bhawan,Bailey Road, P.O. G.P.O., P.S.- Kotwali, through its Sr. Manager Finance,Kumar Amit (Male, aged about 35 years), son of Shri Dayanand Mahto,resident of Road No. 3, Near Gandhi Murti, East Patel Nagar, P.O.- ShastriNagar, P.S.- Shastri Nagar, Patna ... ... Petitioner. Versus 1.Principal Commissioner of Income Tax having its Office at Central RevenueBuilding, Bir Chand Patel Marg, PatnaBuilding, Bir Chand Patel Marg, Patna 2.Commissioner of Income Tax (Appeal) 2 having its Office at CentralRevenue Building, Bir Chand Patel Marg, PatnaRevenue Building, Bir Chand Patel Marg, Patna 3.Commissioner of Income Tax (Appeal), Camp Office, Patna, having itsoffice at Central Revenue Building, Bir Chand Patel Marg, Patnaoffice at Central Revenue Building, Bir Chand Patel Marg, Patna 4.Asst. Commissioner of Income Tax having its office at Central RevenueBuilding, Bir Chand patel Marg, PatnaBuilding, Bir Chand patel Marg, Patna ... ... Respondents. ====================================================== Appearance :For the Petitioner/s: Mr.D.V.Pathy, Advocate For 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 directed to hear and dispose of Appeal No. 10078/CIT (A)- 2/2018-19 for theFinancial Year 2015-16 relevant to theAssessment Year 2016- 17 expeditiously.ii) for granting any other relief(s) towhich the petitioner is otherwise foundentitled to.” The issue agitated before us is on a limited point of expeditious hearing of the appeal pending considerationwith the appropriate authority pertaining to the assessment year2016-2017. We dispose of the petition on the followingmutually agreeable terms: a. The petitioner shall place all material by way of written submission in response to the contentions raisedin the appeal within a period of four weeks from today. b. Equally, the Revenue shall respond to thesame within a period of one week thereafter. c. For uploading such submissions, link shall be provided to the petitioner. d. The proceeding of the appeal shall be conducted in terms of the present prevalent practiceexpeditiously, preferably by 31st of March, 2021 and certainlywithin four months. 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