Income Tax Officer-4, Bhilai vs. M/s Kuber Developers, 42/3, Nehru Nagar East Bhilai

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TAXC/106/2017HC ChhattisgarhCGHC01016740201705 November 2017Author: HON'BLE THE CHIEF JUSTICE,HON'BLE SHRI JUSTICE SHARAD KUMAR GUPTA2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court, after perusing the materials, was satisfied that the learned counsel for the Appellant-Revenue was justified in submitting that these appeals are covered by the judgment of the Supreme Court in Commissioner of Income Tax v. Sarkar Builders; (2015) 7 SCC 579. Consequently, the Court permitted the appeals to be withdrawn. The operative direction was that the appeals are dismissed as withdrawn. No specific issues were decided on merits; the decision was based on the concession by the Revenue regarding the applicability of the Supreme Court precedent.

What were the facts?

These three Tax Cases (Nos. 106, 107, and 112 of 2017) arise from orders dated January 17, 2017, passed by the Income Tax Appellate Tribunal (ITAT), Raipur Bench, Raipur. The appellant in all cases is the Income Tax Department (various Income Tax Officers), and the respondent is M/s. Kuber Developers. The appeals are filed against the ITAT's orders in ITA Nos. 154/RPR/2013, 43/RPR/2016, and 44/RPR/2016. The Revenue's counsel submitted that these appeals are covered by the Supreme Court's judgment in Commissioner of Income Tax v. Sarkar Builders.

What were the issues?

1. Whether the appeals filed by the Revenue are covered by the Supreme Court's decision in Commissioner of Income Tax v. Sarkar Builders; (2015) 7 SCC 579? The Revenue argued that the appeals are covered by the aforementioned Supreme Court judgment and therefore, should be permitted to be withdrawn. No arguments were recorded for the Respondent (M/s. Kuber Developers).

AI-generated summary — verify with the full judgment below

1 NAFR HIGH COURT OF CHHATTISGARH, BILASPUR Tax Case No. 106 of 2017 {Arising out of Order dated 17.01.2017 in ITA No. 154/RPR/2013 by the learned Income Tax Appellate Tribunal, Raipur Bench, Raipur} Income Tax Officer-4, Bhilai, District Durg, Chhattisgarh ---- Appellant Versus M/s. Kuber Developers, 42/3, Nehru Nagar (East) Bhilai, District Durg, Chhattisgarh. ---- Respondent Tax Case No. 107 of 2017 {Arising out of Order dated 17.01.2017 in ITA No. 43/RPR/2016 by the learned Income Tax Appellate Tribunal, Raipur Bench, Raipur} Income Tax Officer-1(3), Bhilai, District Durg, Chhattisgarh ---- Appellant Versus M/s. Kuber Developers, 42/3, Nehru Nagar (East) Bhilai, District Durg, Chhattisgarh. ---- Respondent Tax Case No. 112 of 2017 {Arising out of Order dated 17.01.2017 in ITA No. 44/RPR/2016 by the learned Income Tax Appellate Tribunal, Raipur Bench, Raipur} Income Tax Officer-1(3), Bhilai, District Durg, Chhattisgarh ---- Appellant Versus M/s. Kuber Developers, 42/3, Nehru Nagar (East) Bhilai, District Durg, Chhattisgarh. ---- Respondent For Appellant : Ms. Naushina Ali, Advocate For Respondent : None.

2 Hon'ble Shri Thottathil B. Radhakrishnan, Chief Justice Hon'ble Shri Sharad Kumar Gupta, Judge Judgment on Board Per Thottathil B. Radhakrishnan, Chief Justice 06/11/2017

Having perused the materials, we are satisfied that the learned counsel for the Appellant-Revenue is justified in submitting that these appeals are covered as per the judgment of the Supreme Court in Commissioner of Income Tax v. Sarkar Builders; (2015) 7 SCC 579 and therefore, these appeals may be permitted to be withdrawn.

Hence, these appeals are dismissed as withdrawn. (Thottathil B. Radhakrishnan) (Sharad Kumar Gupta) CHIEF JUSTICE JUDGE Amit

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