Digitally Signedby Vishakhabeohardate:2024.08.2910:24:48 +0530 v. M/S. R. R. Energy Ltd. N.h

VISHAKHABEOHAR NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR TAXC No. 42 of 2019 1 - Deputy Commissioner Of Income Tax Central Circle, Raipur, District- Raipur, Chhattisgarh., District : Raipur, Chhattisgarh ----Appellant Digitally signedby VISHAKHABEOHARDate:2024.08.2910:24:48 +0530 Versus 1 - M/s. R. R. Energy Ltd. N.H. No. 22, Village Garhumariya, Jharsuguda Road, Raigarh, Chhattisgarh., District : Raigarh, Chhattisgarh ---- Respondent TAXC No. 45 of 2019 1 - Deputy Commissioner Of Income Tax Central Circle, Raipur, District - Raipur Chhattisgarh., District : Raipur, Chhattisgarh ----Appellant Versus 1 - M/s. R. R. Energy Ltd. N. H. No. 22, Village Garhumariya, Jharsuguda Road, Raigarh Chhattisgarh., District : Raigarh, Chhattisgarh ---- Respondent TAXC No. 57 of 2019 1 - Deputy Commissioner Of Income Tax Central Circle Raipur, District Raipur Chhattisgarh., District : Raipur, Chhattisgarh ----Appellant Versus 1 - R K Transport And Constructions Pvt. Ltd. Beside Ceat Tyre, Transport Nagar, Korba Chhattisgarh., District : Korba, Chhattisgarh ---- Respondent TAXC No. 58 of 2019 1 - Deputy Commissioner Of Income Tax Central Circle Raipur, District Raipur Chhattisgarh., District : Raipur, Chhattisgarh ----Appellant Versus 1 - R K Transport And Constructions Pvt. Ltd Beside Ceat Tyre, Transport Nagar, Korba Chhattisgarh., District : Korba, Chhattisgarh ---- Respondent TAXC No. 77 of 2019 1 - Deputy Commissioner Of Income Tax Central Circle, Raipur, District Raipur Chhattisgarh, District : Raipur, Chhattisgarh ----Appellant Versus 1 - R K Transport And Constructions Pvt. Ltd. Beside Ceat Tyre, Transport Nagar, Korba Chhattisgarh, District : Korba, Chhattisgarh ---- Respondent TAXC No. 78 of 2019 1 - Deputy Commissioner Of Income Tax Central Circle, Raipur, District Raipur Chhattisgarh, District : Raipur, Chhattisgarh ----Appellant Versus 1 - R K Transport And Constructions Pvt. Ltd. Beside Ceat Tyre, Transport Nagar, Korba Chhattisgarh, District : Korba, Chhattisgarh ---- Respondent (Cause-title taken from the Case Information System) --------------------------------------------------------------------------------------------------------------- For Appellant(s):- Mr. Amit Choudhari & Mr. Topilal Bareth, AdvocatesFor Respondent(s) :- Mr. Kshitij Sharma, Advocate --------------------------------------------------------------------------------------------------------------- 'Division Bench- Honble Shri Justice Sanjay K. Agrawal andHon’ble Shri Justice Amitendra Kishore Prasad Order On Board 28.08.2024 1. Heard. 2. The appellants have preferred these tax appeals against the order dated 18.01.2018 (Annexure A-1) passed by the Income Tax Appellate Tribunal, Raipur (for Short ’ITAT’).18.01.2018 (Annexure A-1) passed by the Income Tax Appellate Tribunal, Raipur (for Short ’ITAT’). 3. It is stated at the Bar by learned counsel for the assessee/respondent that on taking full and final settlement amount of tax arrear under Section 5(2) read with Section 6 of the Direct Tax Vivad Se Vishwas Act, 2020 all taxes have been paid on 08.02.2021 and 01.03.2021.on taking full and final settlement amount of tax arrear under Section 5(2) read with Section 6 of the Direct Tax Vivad Se Vishwas Act, 2020 all taxes have been paid on 08.02.2021 and 01.03.2021. 4. The said fact has not been disputed by learned counsel for the appellant. 5. In that view of the matter, these tax cases are accordingly disposed off, as no cause of action survives for consideration.no cause of action survives for consideration. Sd/- Sd/- (Sanjay K. Agrawal) (Amitendra Kishore Prasad) JudgeJudge