Northern Coal Fields Ltd v. Assistant Commissioner Of Income Tax

HIGH COURT OF MADHYA PRADESH : JABALPURWRIT PETITION NO. 6741 OF 2016 Northern Coal Fields Ltd. - V/s - Assistant Commissioner of Income Tax & others. Present :Hon'ble Shri Rajendra Menon; Acting Chief Justice Hon'ble Shri Anurag Shrivastava;J ...................................................................................................................... Shri C. S. Agrawal with Shri Abhijeet Shrivastava for the petitioner. Shri Sanjay Lal for respondent nos. 1, 2 and 3. ...................................................................................................................... O R D E R(19/08/16) Challenge in this petition is made to the adjustment of refundfor the year 2011-12 and the demand made for the assessment year2012-13, so also the order dated 9/10/15 passed by the AssistantCommissioner of Income Tax, Jabalpur in the matter of payment ofthe amount. 2.Even though, various grounds are raised in the writ petitionand Shri C. S. Agrawal, learned Sr. Counsel tried to argue byreferring to various judgments and statutory provisions that theorder passed and the action taken is unsustainable. 3.We find that when the writ petition was filed, a second appealwas also filed before the Income Tax Appellate Tribunal, Mumbaiand an interim protection was granted to the petitioner on 2/11/15vide Annexure P-12 and now we are informed that during thependency of this petition, the Second Appeal has been decided on2[nd] June, 2016 by the Tribunal and the impugned orders and actionhave been quashed. 4.That being so, now no further indulgence into the matter iscalled for. The question of refund and various aspects of the matterare kept open to be considered and decided in accordance with lawin case, the department does not implement the order passed by theTribunal after the period of limitation is over. 5.Accordingly, for the present, we are not inclined to go intothe merits of the matter as against the order passed by the Tribunal,the department has a right to appeal and, therefore, in the light ofthe subsequent developments that have taken place, we dispose ofthis writ petition. 6.The petition is accordingly disposed of. (Rajendra Menon) (Anurag Shrivastava)Acting Chief Justice JudgeVy/-