Wtax/807/1999 Of P.c.chaturvedi I.a.s v. Commissioner Of Income Tax U.p. Aykar Bhawan Ashok Marg
High Court
20 Mar 2024 In favour of: Unclear
Forum / Bench
High Court · cishclko
Parties
Wtax/807/1999 Of P.c.chaturvedi I.a.s v. Commissioner Of Income Tax U.p. Aykar Bhawan Ashok Marg
Date of order
20 Mar 2024
Assessment year(s)
1997-98
Outcome
Other
The order — as passed by the High Court
Case summary
In Wtax/807/1999 Of P.c.chaturvedi I.a.s v. Commissioner Of Income Tax U.p. Aykar Bhawan Ashok Marg, the High Court (2024) decided the matter.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Court No. - 2
Case :- WRIT TAX No. - 807 of 1999
Petitioner :- P.C.Chaturvedi I.A.S.Respondent :- Commissioner Of Income Tax U.P. Aykar Bhawan Ashok MargCounsel for Petitioner :- P. ChandraCounsel for Respondent :- S.C.Misra,C.S.C.,P.Agarwal
Hon'ble Vivek Chaudhary,J.Hon'ble Om Prakash Shukla,J.
1. Written statements dated 16.02.2024 of Deputy Commissioner ofIncome Tax, CC-I, Noida 16.02.2024, produced before the Court bylearned Counsel for the respondents, are taken and kept on record.
2. Heard Shri Prashant Chandra, learned Senior Counsel assistedby Ms. Radhika Singh and Ms. Satjyot Chawla Dang, learnedCounsel for the petitioner and Shri Neerav Chitravanshi, learnedCounsel for the respondent.
3. Shri Neerav Chitravanshi, learned Counsel for the respondents,on instructions, states that show cause notice for penalty underSection 271(1)(c) was issued on 07.05.1999. Now the Departmentmeanwhile has lost the entire record and it is not in a position toproceed with regard to penalty. The statement is taken on record.
4. Since the amount of tax for the assessment year 1997-98 underthe impugned order is already deposited by the petitioner and nopenalty now can be imposed as the record is lost, no further ordersare, therefore, required to be passed.
5. In view thereof, this petition is consigned to record.
(Om Prakash Shukla, J.) (Vivek Chaudhary, J.)
Order Date :- 20.3.2024Anand Sri./-
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