Wp/10699/2019 Of Ramesh Chand Rai v. Assistant Commissioner Of Income Tax Central
High Court
27 Jan 2023 In favour of: Revenue
Forum / Bench
High Court · mphc_db_jbp
Parties
Wp/10699/2019 Of Ramesh Chand Rai v. Assistant Commissioner Of Income Tax Central
Date of order
27 Jan 2023
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Wp/10699/2019 Of Ramesh Chand Rai v. Assistant Commissioner Of Income Tax Central, the High Court (2023) dismissed the appeal. The decision went in favour of the Revenue.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
1
IN THE HIGH COURT OF MADHYA PRADESHAT JABALPUR
BEFORE
HON'BLE SHRI JUSTICE SHEEL NAGU
&
HON'BLE SHRI JUSTICE VIRENDER SINGHON THE 27[th] OF JANUARY, 2023
WRIT PETITION No. 10699 of 2019
BETWEEN:-
RAMESH CHAND RAI S/O SHRI HARIDAS RAI, AGEDABOUT 54 YEARS, OCCUPATION: BUSINESS R/O A-5015 FLOOR SHAKHER PLANT VIJAY NAJGAR, INDORE(MADHYA PRADESH)
(BY SHRI SANJAY MISHRA, ADVOCATE)
.....PETITIONER
AND
1.ASSISTANT COMMISSIONER OF INCOME TAX(CENTRAL) - 1 ARERA HILLS AAYAKAR BHAWAN,HOSHANGABAD ROAD, BHOPAL (MADHYAPRADESH)(CENTRAL) - 1 ARERA HILLS AAYAKAR BHAWAN,HOSHANGABAD ROAD, BHOPAL (MADHYAPRADESH)
2.JOINT COMMISSIONER OF INCOME TAX (OSD),CEN TR AL-1 204, ARERA HILLS, AAYAKARBHAWAN HOSHANGABAD ROAD BHOPAL(MADHYA PRADESH)CEN TR AL-1 204, ARERA HILLS, AAYAKARBHAWAN HOSHANGABAD ROAD BHOPAL(MADHYA PRADESH)
3.COMMISSIONER OF INCOME TAX (APPEALS) - IIIAAYAKAR BHAWAN HOSHANGABAD ROADBHOPAL (MADHYA PRADESH)
(BY SHRI S.M. LAL - ADVOCATE)
.....RESPONDENTS
This petition coming on for admission this day, JUSTICE SHEEL
NAGU passed the following:
ORDER
At the very outset, learned counsel for the petitioner prays for withdrawal
of this petition with liberty to approach the Appellate Authority.
From the record it appears that an appeal, vide Annexure P-2, was filedbefore the Commissioner of Income Tax (Appeals) on 9.9.2018 by thepetitioner against the same order of assessment which is assailed herein.
In view of above, this petition, as prayed for, is dismissed as withdrawnwith liberty to either pursue the appeal if pending or to avail any other remedyavailable in accordance with law.
(SHEEL NAGU)(VIRENDER SINGH)JUDGEJUDGEvivek
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