W.p(T) v. The Principal Chief Commissioner Of Income Tax (Bihar & Jharkhand)

IN THE HIGH COURT OF JHARKHAND AT RANCHI (Civil Writ Jurisdiction) W.P(T)No. 3663 of 2024 M/S. SHIV SHAMBHU HOTELS N RESORTS PVT. LTD., (Formerly, known as Shiv Shambhu Roller & Flour Mills Pvt. Ltd.), having its Unit at Kowabandh G.T. Road, Govindpur, Dhanbad-828109 (Jharkhand), through one of its Director Sri Nand Lal Agarwal, aged about 46 years, son of Sri Shambhu Nath Aggarwal, resident of Near Police Station G.T Road P.O. & P.S. Govindpur, Town & District Dhanbad (Jharkhand). . ……Petitioner Versus 1. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (Bihar & Jharkhand), having its Office at 1[st] Floor, Central Revenue Building, Birchand Patel Marg, P.O-G.P.O. & P.S.- Kotawali, Town & District- Patna (Bihar). 2. THE PRINCIPAL COMMISSIONER OF INCOME TAX, having its Office at Aaykar Bhawan, Luby Circular Road, P.O & P.S. Bhuli, Town & District- Dhanbad (Jharkhand). 3. JOINT COMMISSIONER OF INCOME TAX (Technical), Patna having its Office at 1 Floor, Central Revenue Building, Birchand Patel Marg, P.O-G.P.O. & P.S.- Kotawali, Town & District-Patna (Bihar). 4. ASSISSTANT COMMISSIONER OF INCOME TAX CIRCLE-1 having office at Aaykar Bhawan Luby Circular Road, P.O & P.S.- Bhuli, Town & District- Dhanbad-826001 (Jharkhand). 5.INCOME TAX OFFICER (Technical), having its Office at Aaykar Bhawan, Luby Circular Road, P.O & P.S.- Bhuli, Town & District- Dhanbad-826001 (Jharkhand). ...... Respondents CORAM:HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE SUJIT NARAYAN PRASAD For the Petitioner For the Resp.-Revenue : Mr. Kumar Vaibhav, Sr. SC : Mr. Nitin Kumar Pasari, Advocate Order No.2/Dated: 12[th] July 2024 Heard Mr. Nitin Kumar Pasari, the learned counsel for the petitioner. 2. The learned counsel for the petitioner has contended that against the order impugned he has a right to approach the Central Board of Direct Taxes and for that reason, on instructions, he seeks permission to withdraw the present writ petition with a liberty to approach the Central Board of Direct Taxes. 3. 4. Sudhir/Vedanti Permission is granted. Accordingly, this writ petition is dismissed as withdrawn. (Dr. B.R. Sarangi, C.J.) (Sujit Narayan Prasad, J.)