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M/S N R Ispat And Power Pvt Ltd Office At E-1 First Floor, Krishnashopping Mall, Chaitanya Nagar, Raigarh, C.g v. The Assistant Commissioner Of Income Tax Central Circle -2, Centralrevenue Building, Civil Lines, Raipur, Chhattisgarh.revenue Building, Civil Lines, Raipur, Ch

High Court 04 Dec 2020 In favour of: Revenue
Forum / Bench
High Court · cghccisdb
Parties
M/S N R Ispat And Power Pvt Ltd Office At E-1 First Floor, Krishnashopping Mall, Chaitanya Nagar, Raigarh, C.g v. The Assistant Commissioner Of Income Tax Central Circle -2, Centralrevenue Building, Civil Lines, Raipur, Chhattisgarh.revenue Building, Civil Lines, Raipur, Ch
Date of order
04 Dec 2020
Assessment year(s)
Outcome
Dismissed

The order — as passed by the High Court

Case summary

In M/S N R Ispat And Power Pvt Ltd Office At E-1 First Floor, Krishnashopping Mall, Chaitanya Nagar, Raigarh, C.g v. The Assistant Commissioner Of Income Tax Central Circle -2, Centralrevenue Building, Civil Lines, Raipur, Chhattisgarh.revenue Building, Civil Lines, Raipur, Ch, the High Court (2020) dismissed the appeal under Section 246A of the Income-tax Act. The decision went in favour of the Revenue.

Decision: 4.The writ appeal is dismissed as withdrawn.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

Sections referenced in this judgment

NAFR HIGH COURT OF CHHATTISGARH, BILASPUR Writ Appeal No. 285 of 2020 {Arising out of order dated 20.12.2019 passed by the learned Single Judge inWrit Petition (T) No.161 of 2019} M/s N R Ispat And Power Pvt Ltd Office At E-1 First Floor, KrishnaShopping Mall, Chaitanya Nagar, Raigarh, C.G. 496001 Through ItsDirector Sanjay Agrawal, S/o Shri Nandkishore Agrawal, Aged About 49Years R/o 06, Friends Colony, Raigarh, Chhattisgarh. ---- Appellant Versus 1. The Assistant Commissioner of Income Tax Central Circle -2, CentralRevenue Building, Civil Lines, Raipur, Chhattisgarh.Revenue Building, Civil Lines, Raipur, Chhattisgarh. 2. The Principal Commissioner of Income Tax-1 Central Revenue Building,Civil Lines, Raipur, Chhattisgarh.Civil Lines, Raipur, Chhattisgarh. 3. The Joint Commissioner of Income Tax Central, Central RevenueBuilding, Civil Lines, Raipur, Chhattisgarh.Building, Civil Lines, Raipur, Chhattisgarh. 4. Union of India Ministry of Finance, North Block, New Delhi. Through ItsSecretary.Secretary. ---- Respondents For Appellant:Shri Anand Dadariya, Advocate. For Respondents No. 1 to 3:Shri Topilal Bareth, Advocate appears on behalf ofShri Amit Chaudhari, Advocate. Hon'ble Shri P. R. Ramachandra Menon, Chief JusticeHon'ble Shri Justice Parth Prateem Sahu, Judge Judgment on Board Per P. R. Ramachandra Menon, Chief Justice 04.12.2020 1.After filing the appeal, the Appellant has moved the I.A. No. 1 of 2020, application for withdrawal of the instant writ appeal praying for the following relief: “It is therefore, prayed that this Hon'ble Court maykindly be pleased to allow the instant application andthe appellant may kindly be permitted to withdraw thekindly be pleased to allow the instant application andthe appellant may kindly be permitted to withdraw the instant appeal with liberty to raise all the groundsraised in the instant writ appeal before theCIT(Appeal)-III, Bhopal, M.P. in the pending appealpreferred under Section 246A of the Income Tax Act,1961, in the larger interest of justice.” 2.When the matter is taken up consideration, the learned counselappearing for the Appellant submits that the Appellant may be permittedto withdraw the matter without prejudice to the rights and liberties of theAppellant to proceed with other appropriate remedy in accordance withlaw. 3.Permission is granted. 4.The writ appeal is dismissed as withdrawn. Sd/- Sd/- (P. R. Ramachandra Menon)(Parth Prateem Sahu) Chief Justice Judge
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