The Assistant Commissioner Of Income Tax - 2(1) Raipur, Chhattisgarh v. M/S Mahendra Sponge & Power Pvt. Ltd. Plot

HIGH COURT OF CHHATTISGARH, BILASPUR TAXC No. 29 of 2023 The Assistant Commissioner of Income Tax - 2(1) Raipur, Chhattisgarh ---- Appellant Versus M/s Mahendra Sponge & Power Pvt. Ltd. Plot No. 76 & 77, IndustrialGrowth Area, Siltara, Raipur, Chhattisgarh (PAN - ) ---- Respondent (Cause-title taken from Case Information System) For Appellant: Mr. Amit Chaudhari with Mr. Ajay Kumrani, Advocates Hon'ble Shri Arup Kumar Goswami, Chief Justice Hon'ble Shri Radhakishan Agrawal, Judge Order on Board Per Arup Kumar Goswami, Chief Justice 01.03.2023 Mr. Amit Chaudhari, learned counsel assisted by Mr. Ajay Kumraniproduced before the Court an order dated 15.01.2020 passed in TAXCNo.72 of 2019 and submits that this case is similar to the said case andcan be disposed of accordingly. 2.The order dated 15.01.2020 passed in TAXC No.72 of 2019 readsas follows : “1. It is brought to the notice of this Court that theissue involved in the case is exactly similar to theone as involved in Tax Case No. 151 of 2018 aswell. The said case came up for consideration Anu before this Court on 04.07.2019 and referring to theverdict already passed in Tax Case No. 31 of 2012and other connected cases interference wasdeclined and the appeal was dismissed. 2. In the said circumstances, we find it appropriateto decline interference. The appeal standsdismissed in terms of the verdict passed in TaxCase No. 31 of 2012 and other connected matters.” 3.Accordingly, the appeal is dismissed in terms of order passed in TAXC No.31 of 2012 and other connected cases. Sd/- Sd/- (Arup Kumar Goswami)(Radhakishan Agrawal) Chief Justice Judge