M/S Raghu Nath Mittal Huf, Dhanbad. ..... … v. Commissioner Of Income Tax, Dhanbad

IN THE HIGH COURT OF JHARKHAND AT RANCHIW.P.(T) No. 6807 of 2019 With I.A. No. 1051 of 2020 Rohit Mittal ..... … Petitioner With W.P.(T) No. 6773 of 2019 With I.A. No. 1052 of 2020 Raghu Nath Mittal ..... … Petitioner With W.P.(T) No. 6814 of 2019 With I.A. No. 1050 of 2020 M/s Raghu Nath Mittal HUF, Dhanbad. ..... … Petitioner Versus 1. Commissioner of Income Tax, Dhanbad. 2. Assistant Commissioner of Income Tax, .…. … Respondents(In all matters) (In all matters) DCIT/ACIT Circle-2, Dhanbad. -------- CORAM : HON’BLE MR. JUSTICE H. C. MISHRA : HON’BLE MR. JUSTICE DEEPAK ROSHAN -------- For the Petitioner : Mr. Biren Poddar, Sr. Advocate Mr. Mahendra Kr. Choudhary, Advocate For the Respondents : Mr. Rahul Lamba, Advocate -------- 4/ 25.02.2020 In all these writ applications the petitioners have challenged the notice for re-assessment of their tax liability. During the pendency of these writ applications the interlocutory applications have been filed, bringing on record the re-assessment orders, which have already been passed by the Assessing Authority, and these orders are appealable orders. In that view of the matter, all these writ applications are disposed of with the liberty to the petitioners to challenge the reassessment orders before the Appellate Authority. In case the appeal is filed by the petitioners before the Appellate Authority, the time is spent in this Court shall be counted for calculating the period of limitation, if any. All these writ applications are accordingly, disposed of with the liberty and direction as above. The pending interlocutory applications also stand disposed of. (H. C. Mishra, J.) (Deepak Roshan, J.)