Jhhc:13062-Db v. Commissioner Of Income Tax, Dhanbad
High Court
01 May 2025 In favour of: Revenue
Forum / Bench
High Court · jhar_pg
Parties
Jhhc:13062-Db v. Commissioner Of Income Tax, Dhanbad
Date of order
01 May 2025
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Jhhc:13062-Db v. Commissioner Of Income Tax, Dhanbad, the High Court (2025) 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 JHARKHAND AT RANCHI W.P.(T) No. 1380 of 2024
Bharat Coking Coal Ltd, a Company registered under the Companies Act, 1956 and a Government of India Undertaking, having its registered office at Koyla Bhawan, Koyla Nagar, BCCL Township, P.O.-BCCL Township, P.S.- Saraidhela, District-Dhanbad, PIN:- 826005 through its Authorised Signatory, Virander Sharma, aged about 35 years, son of Sri Vipin Sharma, resident of Quarter No. 3, Koyla Nagar, BCCL Township, P.O.-BCCL Township, P.S.-Saraidhela, District-Dhanbad, PIN-826005 ... Petitioner
Versus
1. Central Board of Direct Taxes, through its Chairman, having its office situated at North Block, Secretariat Building, P.O. & P.S. Chanakyapuri, New Delhi, Town & District - New Delhi 110 001 situated at North Block, Secretariat Building, P.O. & P.S. Chanakyapuri, New Delhi, Town & District - New Delhi 110 001
2. Deputy Commissioner of Income Tax, (O.S.D.) (OT & WT), Central Board of Direct Taxes, Room No. 13, 5th Floor, Jeevan Vihar Building, Sansad Marg, P.O. & P.S. Sansad Marg, Town & District New Delhi - 110 001 Board of Direct Taxes, Room No. 13, 5th Floor, Jeevan Vihar Building, Sansad Marg, P.O. & P.S. Sansad Marg, Town & District New Delhi - 110 001
3. Principle Chief Commissioner of Income Tax (Bihar & Jharkhand), Patna, having its Office at 1st Floor, Central Revenue Building, Birchand Patel Path, P.O. GPO, P.S. -Kotwali, Town - Patna, District-Patna 800 001. Patna, having its Office at 1st Floor, Central Revenue Building, Birchand Patel Path, P.O. GPO, P.S. -Kotwali, Town - Patna, District-Patna 800 001.
4. Commissioner of Income Tax, Dhanbad, having its office at Aayakar Bhawan, Luby Circular Road, Town-Dhanbad, P.O. & P.S.- Dhanbad, Dist. - Dhanbad 826001. Bhawan, Luby Circular Road, Town-Dhanbad, P.O. & P.S.- Dhanbad, Dist. - Dhanbad 826001.
5. Assistant Commissioner of Income Tax, Circle-1, Dhanbad, having its office at Aayakar Bhawan, Luby Circular Road, Town-Dhanbad, P.O. & P.S.- Dhanbad, Dist. Dhanbad 826001. … ... Respondents office at Aayakar Bhawan, Luby Circular Road, Town-Dhanbad, P.O. & P.S.- Dhanbad, Dist. Dhanbad 826001. … ... Respondents
---------
CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR
---------
For the Petitioner: Mr. Biren Poddar, Sr. Advocate
Mr. Deepak Kr. Sinha, Advocate
Mr. Piyush Poddar, Advocate
Mr. Janak Kumar Mishra, Advocate
For the Respondents:
Mr. Anurag Vijay, Sr.S.C.
---------
05/Dated: 01.05.2025
1. The learned counsel for the petitioner seeks to withdraw this writ application as being infructuous.
2. This writ application is dismissed as infructuous.
(M.S. Ramachandra Rao, C.J.)
(Rajesh Shankar, 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.