THE DEPUTY COMMISSIONER OF INCOME TAX vs. MAHAVIR ASHOK ENTERPRISES PVT. LTD.

TAXC/53/2023HC ChhattisgarhCGHC01004512202303 December 2024Author: HON'BLE SHRI JUSTICE SANJAY K. AGRAWAL,HON'BLE SHRI JUSTICE RADHAKISHAN AGRAWAL3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the prayer of the petitioner to withdraw the tax petitions. The reasoning provided was that the petitioner's counsel submitted that the monetary limit (tax liability) in these cases was less than Rs. 2 crores, and in light of the circular dated 17.09.2024, they prayed for withdrawal. The Court found this submission acceptable and granted the prayer. Consequently, the petitions were dismissed as withdrawn. No specific findings were made on the merits of the original tax disputes, and no issues were left undecided as the matter was disposed of on a procedural ground.

What were the facts?

The petitions were filed by the Deputy Commissioner of Income Tax, Central Circle, Raipur, against Mahavir Ashok Enterprises Pvt. Ltd. These were Tax Cases (TAXC Nos. 34, 35, 50, 53, and 54 of 2023) before the High Court of Chhattisgarh at Bilaspur. The specific assessment years and the orders or actions under challenge are not detailed in the provided text. The procedural history leading to these appeals before the High Court is also not elaborated. The core of the matter, as presented in the judgment, revolves around the petitioner's request to withdraw these petitions.

What were the issues?

The Tribunal (High Court) did not have to decide any substantive issues on merits. The sole issue before the Court was whether the petitioner (Revenue) should be permitted to withdraw the present tax petitions. The petitioner's contention was based on a circular dated 17.09.2024, stating that the monetary limit (tax liability) in the present cases was less than Rs. 2 crores. Therefore, the petitioner prayed for withdrawal of these petitions in light of this circular. No arguments were recorded for the respondent (assessee) as they were absent.

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2024:CGHC:47684-DB

NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR TAXC No. 34 of 2023 The Deputy Commissioner Of Income Tax Central Circle, Raipur Chhattisgarh

---- Petitioner Versus Mahavir Ashok Enterprises Pvt. Ltd. Halwai Lane, Sadar Bazar, Raipur District Raipur Chhattisgarh

---- Respondent TAXC No. 35 of 2023 The Deputy Commissioner Of Income Tax Central Circle, Raipur, Chhattisgarh.

----Petitioner Versus Mahavir Ashok Enterprises Pvt. Ltd. Halwai Lane, Sadar Bazar, Raipur, Chhattisgarh.

---- Respondent TAXC No. 50 of 2023 SAURABH YADAV SAURABH YADAV Date: 2024.12.05 12:53:29 +0530

2 / 3 The Deputy Commissioner Of Income Tax Central Circle, Raipur, Chhattisgarh.

----Petitioner Versus Mahavir Ashok Enterprises Pvt. Ltd. Halwai Lane, Sadar Bazar, Raipur, Chhattisgarh.

---- Respondent TAXC No. 54 of 2023 The Deputy Commissioner Of Income Tax Central Circle, Raipur Chhattisgarh

----Petitioner Versus Mahavir Ashok Enterprises Pvt. Ltd.

The order continues below.

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