M/S GURUSHREE MINERALS PRIVATE LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX

WPT/63/2023HC ChhattisgarhCGHC01007174202306 September 2023Author: HON'BLE SHRI JUSTICE RAKESH MOHAN PANDEY2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the petitioners' request to withdraw the writ petitions. The Court allowed the petitioners the liberty to raise the plea that the show cause notice issued by the Assessment Officer was bad-in-law and without jurisdiction before the Commissioner of Income Tax (Appeals) in their pending appeals. The Court noted that there was no objection from the respondents to this request. Consequently, the High Court dismissed the petitions as withdrawn, with the specified liberty. The Court also directed the Commissioner of Income Tax (Appeals) to endeavor to conclude the proceedings of the pending appeals within six months from the date of receiving a copy of the order.

What were the facts?

The petitioners, M/s Gurushree Buildcon Private Limited, M/s Gurushree Industries Private Limited, and M/s Gurushree Minerals Private Limited, filed three separate writ petitions before the High Court of Chhattisgarh, Bilaspur. These petitions challenged actions or notices issued by the Assistant Commissioner of Income Tax, Circle 1(1), Bilaspur, and involved the Principal Commissioner of Income Tax, Raipur-1, and the Union of India as respondents. The specific nature of the challenge or the assessment years involved are not detailed in the provided text. The procedural history indicates that these writ petitions were filed and are now before the High Court for adjudication.

What were the issues?

The primary issue before the High Court was whether to grant the petitioners' request to withdraw their writ petitions. The petitioners sought permission to withdraw these petitions with the liberty to raise a specific plea before the Appellate Authority, the Commissioner of Income Tax (Appeals). This plea concerned whether the show cause notice issued by the Assessment Officer was bad-in-law due to being without jurisdiction. The petitioners' argument was that they should be allowed to pursue this jurisdictional challenge before the appellate forum. The respondents did not object to the withdrawal of the petitions with the stated liberty.

AI-generated summary — verify with the full judgment below

Heard together (3 matters)

WP(T) No. 58 of 2023

WP(T) No. 60 of 2023

WP(T) No. 63 of 2023

Read from the judgment's own cause title. This page is filed under one of them.

NAFR HIGH COURT OF CHHATTISGARH, BILASPUR WP(T) No. 58 of 2023  M/s Gurushree Buildcon Private Limited A Company Incorporated Under Companies Act, 1956 Having Its Registered Office at Shop No 39-42, Krishna Crown Complex, Chaitanya Nagar Dhimrapur Road, Raigarh, Chhattisgarh, Through Its Authorized Representative Namely Sunil Goyal Son of Daulat Ram Goyal, Aged Around 56 Years, Presently Residing At Basti Baradwar, District Sakti (C.G.) Pin- 495671. ---- Petitioner Versus

Assistant Commissioner of Income Tax Circle 1 (1) Bilaspur Having His Office At Aayakar Bhawan, Vyapar Vihar, Bilaspur, Chhattisgarh 495001. 2. Principal Commissioner of Income Tax Raipur-1, Having His Office At New C.R. Building, Civil Lines, Raipur, Chhattisgarh.

Union of India Through The Secretary, Ministry of Finance, Department of Revenue, Having His Office At The Central Secretariat, North Block, New Delhi-110001. ---- Respondents WP(T) No. 60 of 2023  M/s Gurushree Industries Private Limited, A Company Incorporated Under Companies Act, 1956 Having Its Registered Office At Shop No. 39-42, Krishna Crown Complex, Chaitanya Nagar Dhimrapur Road, Raigarh, Chhattisgarh, Through Its Authorized Representative Namely Sunil Goyal, S/o Daulat Ram Goyal, Aged Around 56 Years, Presently Residing At Basti Baradwar, District Sakti (C.G.) Pin 495671 ---- Petitioner Versus

Assistant Commissioner of Income Tax Circle 1(1), Bilaspur Having His Office At Aayakar Bhawan, Vyapar Vihar, Bilaspur, Chhattisgarh 495001. 2. Principal Commissioner of Income Tax Raipur-1, Having His Office At New C.R. Building, Civil Lines, Raipur, Chhattisgarh.

Union of India Through The Secretary, Ministry of Finance, Department of Revenue, Having His Office At The Central Secretariat, North Block, New Delhi. 110001. ---- Respondents And WP(T) No. 63 of 2023  M/s Gurushree Minerals Private Limited A Company Incorporated Under Companies Act, 1956 Having Its Registered Office At Shop No 39-42, Krishna Crown Complex, Chaitanya Nagar Dhimrapur Road, Raigarh, Chhattisgarh, Through Its Authorized Representative Namely Sunil Goyal, Son of Daulat Ram Goyal, Aged Around 56 Years, Presently Residing At Basti Baradwar, District Sakti, Chhattisgarh Pin-495671. ---- Petitioner

Versus

Assistant Commissioner of Income Tax Circle 1(1), Bilaspur Having His Office At Aayakar Bhawan, Vyapar Vihar, Bilaspur, Chhattisgarh – 495001. 2. Principal Commissioner of Income Tax Raipur-1, Having His Office At New C.R. Building, Civil Lines, Raipur, Chhattisgarh.

Union of India Through The Secretary, Ministry of Finance, Department of Revenue, Having His Office At The Central Secretariat, North Block, New Delhi - 110001. ---- Respondents For Petitioners

: Mr. Ritesh Goel and Mr. Hari Agrawal, Advocates For Respondents No. 1 & 2 : Mr. Ajay Kumrani, Advocate holding the brief of Mr. Amit Choudhari, Advocate For Respondent No. 3 : Ms. Anmol Sharma, Advocate Hon’ble Shri Justice Rakesh Mohan Pandey Order on Board 07.09.2023

Learned counsel for the petitioners seeks permission of this Court to withdraw these petitions with liberty to take plea 'Whether the show cause notice issued by the Assessment Officer is bad-in-law being without jurisdiction?' before the Appellate Authority i.e. Commissioner of Income Tax (Appeals) in pending appeals.

No objection from other side.

Permission granted.

Accordingly, these petitions are dismissed as withdrawn with aforesaid liberty. The Commissioner of Income Tax (Appeals) would make all endevours to conclude the proceedings of pending appeals within a period of six months from the date of receipt of copy of this order. (Rakesh Mohan Pandey)

Judge vatti

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