Cwjc/17727/2022 Of Bihar State Power Generation Company Ltd v. National Faceless Appeal Centre, Delhi, Web Portal Income Tax Department, Delhi
High Court
27 Feb 2023 In favour of: Revenue
Forum / Bench
High Court · patnahcucisdb94
Parties
Cwjc/17727/2022 Of Bihar State Power Generation Company Ltd v. National Faceless Appeal Centre, Delhi, Web Portal Income Tax Department, Delhi
Date of order
27 Feb 2023
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Cwjc/17727/2022 Of Bihar State Power Generation Company Ltd v. National Faceless Appeal Centre, Delhi, Web Portal Income Tax Department, Delhi, 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.
4
IN THE HIGH COURT OF JUDICATURE AT PATNACivil Writ Jurisdiction Case No.17727 of 2022
======================================================
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 37 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
Versus
1.National Faceless Appeal Centre, Delhi, Web Portal Income TaxDepartment, Delhi.Department, Delhi.
2.Principal Commissioner of Income Tax, having its office at Central RevenueBuilding, Bir Chand Patel Marg, Patna.Building, Bir Chand Patel Marg, Patna.
3.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.
4.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.
5.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: Mr. D. V. Pathy, AdvocateFor the Respondent: Ms. Archana Sinha @ Archana Shahi, Advocate
======================================================
CORAM: HONOURABLE THE ACTING CHIEF JUSTICE
and
HONOURABLE MR. JUSTICE MADHURESH PRASADORAL ORDERORAL ORDER
(Per: HONOURABLE THE ACTING CHIEF JUSTICE)
27-02-2023Learned counsel for the petitioner has informed this
Court that this application has become infructuous as during the
pendency of this application, the petitioner’s appeal has beendecided.
This application is accordingly dismissed as havingbecome infructuous.
shyambihari/-
U
The petitioner shall be at liberty to approach thecompetent authority of the Income Tax Department for refund ofthe amount consequent upon the order passed by the AppellateAuthority.
(Chakradhari Sharan Singh, ACJ)
( Madhuresh Prasad, J)
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.