INCOME TAX OFFICER vs. M/S ANJANI ASSOCIATES

PDF · subscribers

TAXC/6/2019HC ChhattisgarhCGHC01000356201924 June 2019Author: HON'BLE THE CHIEF JUSTICE,HON'BLE SHRI JUSTICE SANJAY K. AGRAWAL7 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the Revenue's prayer to withdraw the appeals. The Court acknowledged that the Revenue had approached the Court within the statutory time limit and found it appropriate to grant liberty to the appellant to file fresh proceedings with corrected and modified pleadings and prayers, including the substantial questions of law, within a further period of one month. Consequently, the appeals were dismissed as withdrawn. The Registry was directed to return the certified copies of the Tribunal's orders and the service certificate to the learned standing counsel for the Revenue to proceed with further steps. No decision was made on the merits of the substantial questions of law.

What were the facts?

The appeals were filed by the Department of Revenue (Tax) challenging orders passed by the Income Tax Appellate Tribunal, Raipur. The Department contended that substantial questions of law, as envisaged under Section 260A of the Income Tax Act, 1961, were involved in these matters, necessitating adjudication by the High Court. The specific assessment years and the amounts in dispute are not detailed in this portion of the judgment. The procedural history involves the filing of these appeals by the Revenue against various assessees, including M/s R.R. Energy Ltd., R.K. Transport & Constructions Pvt. Ltd., M/s RCP Infratech Pvt. Ltd., LNS Industries Ltd., Maruti Clean Coal & Power Ltd., M/s. Anjani Associates, M/s Godawari Power & Ispat Limited, Shri Praveen Saluja, M/s Aarti Sponge & Power Ltd., Jindal Power Limited, M/s. Hira Ferro Alloys Ltd., ABS Steels Pvt. Ltd., M/s Aarti Infrastructure and Buildcon Ltd., M/s Radius Corporation Ltd., Late Shri Vijay Pal Singh, and All India Society for Electronics and Computer Technology.

What were the issues?

The primary issue before the High Court was whether substantial questions of law, as contemplated under Section 260A of the Income Tax Act, 1961, were involved in the appeals filed by the Revenue against the orders of the Income Tax Appellate Tribunal. The Revenue argued that due to some oversight or inadvertent mistake, the substantial questions of law were not framed precisely and required better articulation for effective adjudication. Therefore, the Revenue sought permission to withdraw the present appeals to refile them with corrected and improved pleadings and prayers, including the substantial questions of law. The assessees' contentions are not recorded in this judgment as the matter was decided on the Revenue's request for withdrawal.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

1 NAFR HIGH COURT OF CHHATTISGARH, BILASPUR TAXC No. 74 of 2018 Deputy Commissioner of Income Tax Central Circle, Raipur, District Raipur, Chhattisgarh. ----Appellant Versus M/s R.R. Energy Ltd., N.H. No. 22, Village Garhumariya, Jharsuguda Road, Raigarh, Chhattisgarh. ---Respondent TAXC No. 60 of 2018 Deputy Commissioner of Income Tax Central Circle, Raipur, District Raipur, Chhattisgarh. ----Appellant Versus R.K. Transport & Constructions Pvt. Ltd., Beside CEAT Tyre, Transport Nagar, Korba, Chhattisgarh. ---Respondent TAXC No. 67 of 2018 Deputy Commissioner of Income Tax Central Circle, Raipur, District Raipur, Chhattisgarh. ----Appellant Versus M/s R.R. Energy Ltd., N.H. No. 22, Village Garhumariya, Jharsuguda Road, Raigarh, Chhattisgarh. ---Respondent TAXC No. 124 of 2018 Deputy Commissioner of Income Tax 1 (2), Raipur, Chhattisgarh. ----Appellant Versus M/s RCP Infratech Pvt. Ltd., B-54, VIP Estate, Khamhardih, Shankar Nagar, Raipur, Chhattisgarh. ---Respondent TAXC No. 140 of 2018 The Deputy Commissioner of Income Tax 1 (1), Amdi Nagar, HUDCO, Bhilai, District Durg, Chhattisgarh. ----Appellant Versus LNS Industries Ltd. Head Office – 46 Motilal Nehru Nagar (East)

2 Bhilai, District Durg, Chhattisgarh. ---Respondent TAXC No. 63 of 2018 Deputy Commissioner of Income Tax Central Circle, Raipur, District- Raipur, Chhattisgarh. ----Appellant Versus M/s R.R. Energy Ltd., N.H. No. 22, Village Garhumariya, Jharsuguda Road, Raigarh, Chhattisgarh. ---Respondent TAXC No. 73 of 2018 Deputy Commissioner of Income Tax Central Circle, Raipur, District- Raipur, Chhattisgarh. ----Appellant Versus M/s R.R. Energy Ltd., N.H. No. 22, Village Garhumariya, Jharsuguda Road, Raigarh, Chhattisgarh. ---Respondent TAXC No. 78 of 2018 Deputy Commissioner of Income Tax Central Circle, Raipur, District- Raipur, Chhattisgarh. ----Appellant Versus R.K. Transport & Constructions Pvt. Ltd., Beside CEAT Tyre, Transport Nagar, Korba, Chhattisgarh. ---Respondent TAXC No. 108 of 2018 Deputy Commissioner of Income Tax Central Circle, Raipur, District- Raipur, Chhattisgarh. ----Appellant Versus R.K. Transport & Constructions Pvt. Ltd., Beside CEAT Tyre, Transport Nagar, Korba, Chhattisgarh. ---Respondent TAXC No. 128 of 2018 Deputy Commissioner of Income Tax 2 (1), Raipur, Chhattisgarh. ----Appellant Versus Maruti Clean Coal & Power Ltd. Flat No. 301-302, Ram Residency,

3 Shankar Nagar, Raipur, Chhattisgarh. ---Respondent TAXC No. 6 of 2019 Income Tax Officer, Ward 1(2), Bilaspur, Chhattisgarh. ----Appellant Versus M/s. Anjani Associates, Opp. Jain Plaza, Link Road, Bilaspur, Chhattisgarh. ---Respondent TAXC No. 92 of 2018 Deputy Commissioner of Income Tax Central Circle, Raipur, District- Raipur, Chhattisgarh. ----Appellant Versus R.K. Transport & Constructions Pvt. Ltd., Beside CEAT Tyre, Transport Nagar, Korba, Chhattisgarh. ---Respondent TAXC No. 82 of 2018 Deputy Commissioner of Income Tax 1 (2), Aaykar Bhawan, Central Revenue Building, Civil Lines, Raipur, District Raipur, Chhattisgarh. ----Appellant Versus M/s Godawari Power & Ispat Limited, Plot No. 482/2, Industrial Growth Central Phase -1, Raipur, Chhattisgarh. ---Respondent TAXC No. 83 of 2018 Assistant Commissioner of Income Tax Circle – 2 (1), Bilaspur, Chhattisgarh. ----Appellant Versus Shri Praveen Saluja, In front of Ghosh Nursing Home, Tirapara, Bilaspur, Chhattisgarh. ---Respondent TAXC No. 84 of 2018 Deputy Commissioner of Income Tax 2 (1), Revenue Building, Civil Lines, Raipur, Chhattisgarh. ----Appellant Versus

4 M/s Aarti Sponge & Power Ltd., Ashoka Park, Khamardih Road, Shankar Nagar, Raipur, Chhattisgarh. ---Respondent TAXC No. 85 of 2018 Deputy Commissioner of Income Tax 1 (1), Bilaspur, Chhattisgarh. ----Appellant Versus Jindal Power Limited, Kharsia Road, Raigarh, Chhattisgarh. ---Respondent TAXC No. 86 of 2018 Deputy Commissioner of Income Tax- 1(2), Aaykar Bhawan, Central Revenue Building, Civil Lines, Raipur, District Raipur, Chhattisgarh. ----Appellant Versus M/s. Hira Ferro Alloys Ltd., B-567, Urla Industrial Area, Raipur, Chhattisgarh. ---Respondent TAXC No. 88 of 2018 Deputy Commissioner of Income Tax, Bhilai, District Durg, Chhattisgarh. ----Appellant Versus ABS Steels Pvt. Ltd. 46 C Centre, Bhilai, District Durg, Chhattisgarh. ---Respondent TAXC No. 90 of 2018 Deputy Commissioner of Income Tax 2(1), Central Revenue Building, Civil Lines, Raipur, Chhattisgarh. ----Appellant Versus M/s Aarti Infrastructure and Buildcon Ltd., Shankar Nagar, Raipur, Chhattisgarh. ---Respondent TAXC No. 96 of 2018 Assistant Commissioner of Income Tax- 1(2), Raipur, Chhattisgarh. ----Appellant Versus M/s Radius Corporation Ltd., 57/58, Vardhman Nagar,

5 Rajnandgaon, Chhattisgarh. ---Respondent TAXC No. 97 of 2018 Deputy Commissioner of Income Tax- 1(1), Raipur, Chhattisgarh. ----Appellant Versus Late Shri Vijay Pal Singh, Through L/H Smt. Vimlesh Kumari Singh, Prop. M/s Manohar Engineering & M/s Sharda Engineering, Baikunth, District Raipur, Chhattisgarh. ---Respondent TAXC No. 105 of 2018 Deputy Commissioner of Income Tax Central Circle, Raipur, District- Raipur, Chhattisgarh. ----Appellant Versus R.K. Transport & Constructions Pvt. Ltd., Beside CEAT Tyre, Transport Nagar, Korba, Chhattisgarh. ---Respondent TAXC No. 106 of 2018 Assistant Commissioner of Income Tax- 1(2), Raipur, Chhattisgarh. ----Appellant Versus M/s Radius Corporation Ltd., 57/58, Vardhman Nagar, Rajnandgaon, Chhattisgarh. ---Respondent TAXC No. 107 of 2018 Assistant Commissioner of Income Tax (Exemption), Circle Central Revenue Building, Civil Lines, Raipur, Chhattisgarh – 492001. ----Appellant Versus All India Society for Electronics and Computer Technology, 2nd Floor, ACE Global, Telibandha, G.E. Road, Raipur, Chhattisgarh. ---Respondent TAXC No. 102 of 2018 Deputy Commissioner of Income Tax Central Circle, Raipur, District Raipur, Chhattisgarh.

6 ----Appellant Versus M/s R.R. Energy Ltd., N.H. 22, Village Garhumariya, Jharsuguda Road, Raigarh, Chhattisgarh. ---Respondent For Appellants : Ms. Naushina Ali, Advocate on behalf of Mr. Amit Chaudhari Hon'ble Shri P.R. Ramachandra Menon, Chief Justice Hon'ble Shri Justice Sanjay K. Agrawal Order On Board

Per, P.R. Ramachandra Menon, Chief Justice 25.06.2019

These appeals have been preferred by the Department of Revenue (Tax) challenging the verdicts passed by the Income Tax Appellate Tribunal, Raipur stating that much substantial questions of law as envisaged under Section 260 A of Income Tax Act, 1961 are involved herein and hence, it requires to be adjudicated by this Court.

When the matters are taken up for consideration, learned standing counsel submits that because of some oversight, some inadvertant mistake has crept in framing the substantial questions of law, which requires to be suggested in a better and precise manner, so as to have effective adjudication by this Court. In the said circumstance, permission of this Court is sought to withdraw these appeals without prejudice to file fresh ones raising the pleadings and prayers, including the substantial question of law involved in appropriate terms.

The aforesaid prayer is granted. Considering the fact that the appellant has approached this Court and filed the appeals within

7 the time permitted under the statute, we find it appropriate to grant liberty to the appellant to file fresh proceedings as corrected and modified to the requisite extent within a further period of one month from today.

Subject to the above, these appeals stand dismissed as withdrawn. Registry is directed to return the certified copies of the orders passed by the Tribunal and the service certificate to the learned standing counsel for proceeding with further steps. (P.R. Ramachandra Menon) (Sanjay K. Agrawal) Chief Justice Judge Harneet

Recent GST High Court judgments

Search GST case law →