DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE vs. M/S R.R. ENERGY LTD.
What did the High Court hold?
The High Court granted the appellant's prayer to withdraw the appeals. The Court noted that the appellant had approached the High Court within the statutory time limit. Consequently, liberty was granted 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. Subject to this liberty, the appeals were dismissed as withdrawn. The Registry was directed to return the certified copies of the Tribunal's orders and service certificates to the learned standing counsel for 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 and required adjudication by the High Court. During the proceedings, the learned standing counsel for the appellant submitted that due to an oversight or inadvertent mistake, the framing of the substantial questions of law was imprecise. Therefore, permission was sought to withdraw the appeals to refile them with better-framed pleadings, prayers, and substantial questions of law for effective adjudication.
What were the issues?
1. Whether the appeals involve substantial questions of law as envisaged under Section 260A of the Income Tax Act, 1961, requiring adjudication by the High Court? (Question of law) Assessee's Contention: Not explicitly recorded as the appeals were withdrawn before arguments on merits. Revenue's Contention: The Department argued that substantial questions of law were involved in the appeals, necessitating their adjudication by the High Court. They sought permission to withdraw the current appeals due to errors in framing these substantial questions of law, intending to refile them with corrected pleadings and prayers.
Which sections of the Income-tax Act were involved?
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 1. 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. 2. 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. 3. 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. 4. 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. Sd/- Sd/- (P.R. Ramachandra Menon) (Sanjay K. Agrawal) Chief Justice Judge Harneet
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