Mcc v. Assistant Commissioner Of Income Tax Circle -1 (1) Bunglowno

NAFR HIGH COURT OF CHHATTISGARH, BILASPUR MCC No. 97 of 2024 Mutyala Mohan S/o Shri M.K. Swamy, Aged About 63 Years R/oQuarter No. B, Block No. 2, Street No. 10, Sector, -5, Bhilai, Ps Bhilai, Tahsil And District Durg Chhattisgarh. 490001 Pan Ahlpm608d. Quarter No. B, Block No. 2, Street No. 10, Sector, -5, Bhilai, Ps Bhilai, Tahsil And District Durg Chhattisgarh. 490001 Pan Ahlpm608d. ---- Applicant Versus Assistant Commissioner Of Income Tax Circle -1 (1) BunglowNo. 32, Bhilai, District Durg Chhattisgarh 491006. No. 32, Bhilai, District Durg Chhattisgarh 491006. ---- Non-applicant For Applicant : Mr. Manoj Kumar Sinha, AdvocateFor Non-applicant : Mr. Ajay Kumrani, Advocate Hon'ble Shri Justice Narendra Kumar VyasOrder on Board 09.02.2024 1. Present Misc. Civil Case has been filed seeking modification in order dated 11.12.2023 passed in Writ Petition (T) No. 272/2023.order dated 11.12.2023 passed in Writ Petition (T) No. 272/2023. 2. Learned counsel for the applicant would submit that he intends to avail remedy under the Income Tax Act, 1961 whereas inadvertently in the order dated 11.12.2023 in paragraph No. 1 liberty to avail the remedy available under the Chhattisgarh Settlement of Arrears of Tax, Interest and Penalty Act, 2023 has been mentioned, which may kindly be corrected.to avail remedy under the Income Tax Act, 1961 whereas inadvertently in the order dated 11.12.2023 in paragraph No. 1 liberty to avail the remedy available under the Chhattisgarh Settlement of Arrears of Tax, Interest and Penalty Act, 2023 has been mentioned, which may kindly be corrected. 3. Accordingly, it is ordered that in the order dated 11.12.2023 in Writ Petition (T) No. 4639/2022 in paragraph No. 1 'to avail theremedy available under the Chhattisgarh Settlement of Arrears ofTax, Interest and Penalty Act, 2023 for settlement' shall be read as 'to prefer an appeal under the provisions of Income Tax Act' and rest of the order passed by this Court shall remain intact.Writ Petition (T) No. 4639/2022 in paragraph No. 1 'to avail theremedy available under the Chhattisgarh Settlement of Arrears ofTax, Interest and Penalty Act, 2023 for settlement' shall be read as 'to prefer an appeal under the provisions of Income Tax Act' and rest of the order passed by this Court shall remain intact. kishore 4. With the aforesaid modification the Misc. Civil Case is allowed. Copy of the order passed in Misc. Civil Case shall also be kept in record of Writ Petition (T) No. 272/2023.Copy of the order passed in Misc. Civil Case shall also be kept in record of Writ Petition (T) No. 272/2023. Sd- (Narendra Kumar Vyas)Judge