Cwjc/1160/2022 Of Abhiaya Marketing Private Limited v. The Deputy/ Assistant Commissioner Of Income Tax Central Circle
High Court
27 Jul 2023 In favour of: Revenue
Forum / Bench
High Court · patnahcucisdb94
Parties
Cwjc/1160/2022 Of Abhiaya Marketing Private Limited v. The Deputy/ Assistant Commissioner Of Income Tax Central Circle
Date of order
27 Jul 2023
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Cwjc/1160/2022 Of Abhiaya Marketing Private Limited v. The Deputy/ Assistant Commissioner Of Income Tax Central Circle, the High Court (2023) dismissed the appeal. The decision went in favour of the Revenue.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF JUDICATURE AT PATNACivil Writ Jurisdiction Case No.830 of 2022
======================================================
Abhiaya Marketing Private Limited, a Limited Company incorporated underthe Companies Act, 1956, having its office at 2nd Floor, Awadhraj Centre,Mitra Compound, Boring Canal Road, Patna, P.O. - GPO, P.S. - BuddhaColony in the town and District of Patna through its Director, JoydeepMukherjee, aged about 55 years, male, Son of Late Gour Hari Mukherjee,Resident of Flat No. 102, Mukherjee Enclave, Road No. 40, Anisabad, Patna-800002, PO - Anisabad and P.S. - Gardanibagh, District - Patna.
... ... Petitioner/s
Versus
1.The Deputy/ Assistant Commissioner of Income Tax Central Circle -3, 6thFloor, Central Revenue Building (Annexe), Beer Chand Patel Marg, Patna -800 001.Floor, Central Revenue Building (Annexe), Beer Chand Patel Marg, Patna -800 001.
2.The Additional / Joint Commissioner of Income Tax, Central Range, 6thFloor, Central Revenue Building (Annexe), Beer Chand Patel Marg, Patna -800 001.Floor, Central Revenue Building (Annexe), Beer Chand Patel Marg, Patna -800 001.
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 1122 of 2022
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Abhiaya marketing Private Limited, A Limited Company incorporated underthe Companies Act, 1956, having its office at 2nd Floor, Awadhraj Centre,Mitra Compound, Boring Canal Road, Patna, P.O. - GPO, P.S. - Buddhacolony in the town and District of Patna through its Director, JoydeepMukherjee, aged about 55 years, male, son of Late Gour Hari Mukherjee,resident of Flat NO. 102, Mukherjee Enclave, Road No. 40, Anisabad, Patna -800002, PO - Anisabad and PS- Gardanibagh, District- Patna.
... ... Petitioner/s
Versus
1.The Deputy / Assistant Commissioner of Income Tax, Central Circle - 3, 6thFloor, Central Revenue Building (Annexe), Beer Chand Patel Marge, Patna-800001.Floor, Central Revenue Building (Annexe), Beer Chand Patel Marge, Patna-800001.
2.The Additional / Joint Commissioner of Income Tax, Central Range, 6thFloor, Central Revenue Building (Annexe), Beer Chand Patel Marg, Patna -800001.Floor, Central Revenue Building (Annexe), Beer Chand Patel Marg, Patna -800001.
.. ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 1160 of 2022
======================================================
Abhiaya Marketing Private Limited a Private Limited Company incorporatedunder the Companies Act, 1956, having its office at 2nd Floor, AwadhrajCentre, Mitra Compound, Boring Canal Road, Patna, P.O.- GPO, P.S.-Buddha Colony in the town and District of Patna through its Director,Joydeep Mukherjee, aged about 55 years, male, Son of Late Gour HariMukherjee, resident of Flat No. 102, Mukherjee Enclave, Road No. 40,Anisabad, Patna - 800002, P.O.- Anisabad and P.S.- Gardanibagh, District -Patna.
... ... Petitioner/s
Versus
1.Principal Commissioner of Income Tax (Central), Patna 3rd Floor, CentralRevenue Building, Beer Chand Patel Path, Patna - 800001.Revenue Building, Beer Chand Patel Path, Patna - 800001.
2.The Additional/Joint Commissioner of Income Tax, Central Range, 6thFloor, Central Revenue Building (Annexe), Beer Chand Patel Marg, Patna -800001.Floor, Central Revenue Building (Annexe), Beer Chand Patel Marg, Patna -800001.
3.The Deputy/Assistant Commissioner of Income Tax, Central Circle- 3, 6thFloor, Central Revenue Building (Annexe), Beer Chand Patel Marg, Patna -800001.Floor, Central Revenue Building (Annexe), Beer Chand Patel Marg, Patna -800001.
... ... Respondent/s
... ... Petitioner/s
Versus
1.Principal Commissioner of Income Tax (Central), Patna 3rd Floor, CentralRevenue Building, Beer Chand Patel Path, Patna - 800001.Revenue Building, Beer Chand Patel Path, Patna - 800001.
2.The Additional/Joint Commissioner of Income Tax, Central Range, 6thFloor, Central Revenue Building (Annexe), Beer Chand Patel Marg, Patna -800001.Floor, Central Revenue Building (Annexe), Beer Chand Patel Marg, Patna -800001.
3.The Deputy/Assistant Commissioner of Income Tax, Central Circle- 3, 6thFloor, Central Revenue Building (Annexe), Beer Chand Patel Marg, Patna -800001.Floor, Central Revenue Building (Annexe), Beer Chand Patel Marg, Patna -800001.
... ... Respondent/s
======================================================Appearance :(In Civil Writ Jurisdiction Case No. 830 of 2022)For the Petitioner/s: Mr. Parijat Saurav, Advocate For the Respondent/s: Mr. Archana Sinha @ Archana Shahi, Advocate (In Civil Writ Jurisdiction Case No. 1122 of 2022)For the Petitioner/s: Mr.P arijat Saurav, Advocate For the Respondent/s: Mr. Archana Sinha @ Archana Shahi, Advocate (In Civil Writ Jurisdiction Case No. 1160 of 2022)For the Petitioner/s: Mr. Parijat Saurav, Advocate For the Respondent/s: Mr. Archana Sinha @ Archana Shahi, Advocate ======================================================
CORAM: HONOURABLE THE CHIEF JUSTICE
and
HONOURABLE MR. JUSTICE PARTHA SARTHY
ORAL ORDER
(Per: HONOURABLE THE CHIEF JUSTICE)
727-07-2023 These writ petitions are dismissed as withdrawn at
the requested of the learned counsel for the petitioner.
(K. Vinod Chandran, CJ)
( Partha Sarthy, J)
Bibhash/Saurabh
U
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