Wpc/1605/2018 Of Usha Martin Limited v. The Union Of India

IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P. (T) No. 1605 of 2018 With W.P. (T) No. 1605 of 2018 With Usha Martin Limited (A Company within the meaning of the Companies Act,1956) having its Registered Office at 2A, Shakespeare Sarani, P.O. & P.S.Shakespeare Sarani, Kolkata-700071 (West Bengal)), through its AssistantVice President-cum-Authorized Signatory, namely, Nand Kishore Patodia,aged about 66 years, son of Late Ramdeo Patodia, resident of Deputy Para,P.O.- G.P.O., P.S. Lalpur, District- Ranchi, PIN 834001 … Petitioner -Versus- 1. The Union of India, through the Commissioner of Income Tax-1, Patnahaving its Office at 2[nd] Floor, C.R. Building, Birchand Patel Marg, P.O.-G.P.O., P.S. Kotwali, Patna-800001, District- Patna-80001 (Bihar)having its Office at 2[nd] Floor, C.R. Building, Birchand Patel Marg, P.O.-G.P.O., P.S. Kotwali, Patna-800001, District- Patna-80001 (Bihar) 2. Assistant Commissioner of Income Tax (Central Circle-1), having its officeat 7[th] Floor, Mahabir Tower, Main Road, P.O.- G.P.O., P.S. Hindpiri,Ranchi-834001, District Ranchi (Jharkhand) … Respondentsat 7[th] Floor, Mahabir Tower, Main Road, P.O.- G.P.O., P.S. Hindpiri,Ranchi-834001, District Ranchi (Jharkhand) … Respondents ----- CORAM: HON’BLE THE ACTING CHIEF JUSTICEHON'BLE MR. JUSTICE AMITAV K. GUPTA ----- For the Petitioner: Mr. Sumeet Gadodia, AdvocateFor the Respondents: Ms. Amrita Sinha, Advocate ----- 06/ Dated : 9th July, 2018Oral Order Per D.N. Patel A.C.J. 1.Learned counsel for the petitioner submitted that after the assessmentorder is passed, which was also under challenge, now penalty order has beenpassed by the respondents, which is also challenged by way of tax appealpreferred by this petitioner on 28[th] April, 2018, which is pending before theCommissioner (Appeals), Patna and, therefore, suffice it will be for disposal ofthis writ petition if a direction is given to the Commissioner (Appeals), Patna forearly disposal of the said tax appeal. 2.In view of this limited submission, this writ petition is, hereby, disposed ofwith a direction to the Commissioner (Appeals), Patna to dispose of the taxappeal preferred by this petitioner dated 28[th] April, 2018 as early as possibleand practicable, in accordance with law and on the basis of the evidences onrecord. Ajay/ 3.With the aforesaid direction, this writ petition is, hereby, disposed of.4.I.A. No. 2762 of 2018 and I.A. No. 3344 of 2018 are, therefore, alsodisposed of, in view of final order passed in the writ petition. (D.N. Patel, A.C.J.) (Amitav K. Gupta, J.)