M/S Sanghi Automobiles v. Assistant Commissioner & Another

HIGH COURT OF MADHYA PRADESH : INDORE BENCH,INDORE Divsion Bench: Hon'ble Mr Justice Shantanu Kemkar Hon'ble Mr Justice S.C. Sharma W.P. No. 264/2005 M/s Sanghi AutomobilesVs. Assistant Commissioner & another Shri P.M. Choudhary, learned counsel for the petitioner. Shri R.L. Jain, learned Sr. Counsel with Ms. Veena Mandlik, learned counsel for the respondent. O R D E R (14.5.2013) Per Shantanu Kemkar, J. :- 1.At the outset, it has been argued by the learned counsel for the petitioner that the Commissioner of Income Tax (Appeals)-I, Indore vide order dated 1.2.2005 (Annexure-P/14) has deleted the additions as made by the Assessing Officer for the assessment year 2000-2001 and according to the petitioner in view of the order dated 1.2.2005 the issue involved in this petition about challenge to the re-opening of the assessment stands decided in favour of the petitioner. 2.Learned counsel for the petitioner in the circumstances has prayed that this petition may be disposed of directing the Assistant Commissioner, Income Tax-3 (1) Indore to reconsider the petitioner's objection which has been decided against it by the impugned order dated 17.1.2005, keeping in view the order dated 1.2.2005 (Annexure-P/14) passed by the Commissioner of Income Tax (Appeals)-I Indore. 3.The aforesaid prayer has not been opposed by the learned Sr. Counsel appearing for the respondents. 4.In the circumstances, without commenting upon the merits of the matter, the Assistant Commissioner, Income Tax-3 (1) Indore is directed to re-consider and to take appropriate decision on the petitioner's objection keeping in view the order dated 1.2.2005 (Annexure-P/14) passed by the Commissioner of Income Tax (Appeals)-I Indore as expeditiously as possible. Since we are directing the said authority to pass fresh order, the order dated 17.1.2005 is quashed. 5.In the result, the writ petition stands allowed to the extent indicated above. 6.No order as to costs. (Shantanu Kemkar) Judge ( S.C. Sharma ) Judge skm Writ Petition No. 264/2005 9.5.13Shri P.M. Choudhary, learned counsel for the petitioner. Shri R.L. Jain, learned Sr. Counsel with Ms. Veena Mandlik, learned counsel for the respondent.Arguments heard.reserved for orders.(Shantanu Kemkar)( S.C. Sharma )Judge Judge14.5.13Order passed separately, signed and dated.(Shantanu Kemkar)( S.C. Sharma )Judge Judge