Puja Dealcom Private Limited v. Deputy Commissioner Of Income (Central Circle 1), Raipur

Digitallysigned byAVINASHAVINASHSHARMASHARMADate:2025.06.1210:36:23+0530 2025:CGHC:22988-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPURTAXC No. 63 of 2025 1 - Puja Dealcom Private Limited Having Its Office At, Ward No. 39, Koyla Dept. 28, Howrah, Sibpur S.O., Howrah, West Bengal - 700032, Through Its Authorised Signatory, Shri Prem Kumar Agrawal. --- Appellant. versus 1 - Deputy Commissioner Of Income (Central Circle 1), Raipur Having Its Office At, Aaykar Bhawan, Civil Lines, Raipur, Chhattisgarh - 492001. --- Respondent. TAXC No. 66 of 2025 1 - Vikas Tradecom Private Limited Having Its Office At, H/ H-8, V.I.P. Road, P.O. Ashwininagar, Baguiatinorth, 24 Parganas, Kolkata, West Bengal- 700159, Through Its Authorised Signatory, Shri Rajendra Neelay. ---Appellant. Versus 1 - Deputy Commissioner Of Income (Central Circle 1), Raipur Having Its Office At, Aaykar Bhawan, Civil Lines, Raipur, Chhattisgarh- 492001 --- Respondent. TAXC No. 64 of 2025 1 - Nawab Vyapaar Private Limited Having Its Office At, Ward No. 39, Koyla Department, 28 No. Gali, Shibpur, Howrah, West Bengal 700032, Through Its Authorised Signatory, Shri Deepak Kumar Parira. ---Appellant. Versus 1 - Deputy Commissioner Of Income (Central Circle 1) Raipur, Having Its Office At, Aaykar Bhawan, Civil Lines, Raipur, Chhattisgarh - 492001. --- Respondent. TAXC No. 65 of 2025 1 - Muskan Dealers Private Limited, Having Its Office At, 5th Floor Gb 181, New Town North, 24 Parganas, Kolkata, West Bengal - 700092, Through Its Authorised Signatory, Shri Pramit Kotak ---Appellant. Versus 1 - Deputy Commissioner Of Income (Central Circle 1) Raipur, Having Its Office At, Aaykar Bhawan, Civil Lines, Raipur, Chhattisgarh – 492001 --- Respondent. :For AppellantsShri Salil Kapoor through V.C. with Shri Ashish Mittal, Advocates. For Respondents :Shri Ajay Kumrani appears on behalf of Shri Amit Chaudhari, Advocates. Division Bench Hon'bleShriJusticeSanjayK.Agrawal&Hon'ble Shri Justice Deepak Kumar Tiwari Judgment on Board (11.06.2025) SanjayK.Agrawal, J. 1. Shri Salil Kapoor, learned counsel for the appellants submits that subsequent to passing of the impugned order, appellant preferred an application under Section 154 of the Income Tax Act, 1961 for rectification of the order dated 11.12.2024 which was granted vide order dated 27.05.2025 and now there is no tax liability and as such, the instant tax appeals may be disposed of.subsequent to passing of the impugned order, appellant preferred an application under Section 154 of the Income Tax Act, 1961 for rectification of the order dated 11.12.2024 which was granted vide order dated 27.05.2025 and now there is no tax liability and as such, the instant tax appeals may be disposed of. 2. Shri Ajay Kumrani, learned counsel for the Revenue is not in a position to dispute the aforesaid proposition.position to dispute the aforesaid proposition. 3. In that view of the matter, also in view of the subsequent event and grant of application under Section 154 of the Income Tax Act, 1961 by order dated 27.05.2025, and that the order under Section 154 of the Income Tax Act has been passed in view of the order passed in Sona Power Pvt. Ltd by Assessing Officer on 29.03.2025, this batch of Appeals stand disposed of finally, leaving parties to bear their own cost(s).grant of application under Section 154 of the Income Tax Act, 1961 by order dated 27.05.2025, and that the order under Section 154 of the Income Tax Act has been passed in view of the order passed in Sona Power Pvt. Ltd by Assessing Officer on 29.03.2025, this batch of Appeals stand disposed of finally, leaving parties to bear their own cost(s). 4. All pending applications stands disposed of finally. Sd/- (Sanjay K. Agrawal) Judge Sd/- (Deepak Kumar Tiwari) Judge Avinash