Ramesh Chand Rai vs. Assistant Commissioner Of Income Tax Central

WP/10699/2019HC Madhya Pradesh27 January 2023Bench: HON'BLE SHRI JUSTICE SHEEL NAGU2 pages

For Petitioner: Sanjay Mishra

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Madhya Pradesh, at Jabalpur, allowed the petitioner's prayer to withdraw the writ petition. The court noted that the petitioner had already filed an appeal before the Commissioner of Income Tax (Appeals) on September 9, 2018, against the same assessment order that was the subject of the writ petition. Consequently, the writ petition was dismissed as withdrawn. The court granted the petitioner liberty to either pursue the pending appeal or avail any other remedy available in accordance with law. No specific findings were made on the merits of the assessment order itself, as the petition was withdrawn.

What were the facts?

The petitioner, Ramesh Chand Rai, filed a writ petition before the High Court of Madhya Pradesh challenging an order of assessment. The respondents were the Assistant Commissioner of Income Tax, Joint Commissioner of Income Tax, and Commissioner of Income Tax (Appeals). The petitioner had previously filed an appeal before the Commissioner of Income Tax (Appeals) on September 9, 2018, against the same assessment order that was being challenged in the writ petition. The writ petition was filed in 2019.

What were the issues?

1. Whether the petitioner is entitled to withdraw the writ petition with liberty to approach the Appellate Authority, given that an appeal against the same assessment order was already filed before the Commissioner of Income Tax (Appeals). Assessee's Contention: The petitioner, through his counsel, prayed for the withdrawal of the writ petition with liberty to approach the Appellate Authority. Revenue's Contention: The judgment does not record any specific contention from the revenue's side regarding the withdrawal of the petition. However, the court's order implies acceptance of the petitioner's prayer.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF MADHYA PRADESH AT JABALPUR BEFORE HON'BLE SHRI JUSTICE SHEEL NAGU & HON'BLE SHRI JUSTICE VIRENDER SINGH ON THE 27th OF JANUARY, 2023 WRIT PETITION No. 10699 of 2019 BETWEEN:- RAMESH CHAND RAI S/O SHRI HARIDAS RAI, AGED ABOUT 54 YEARS, OCCUPATION: BUSINESS R/O A-501 5TH FLOOR SHAKHER PLANT VIJAY NAJGAR, INDORE (MADHYA PRADESH) .....PETITIONER (BY SHRI SANJAY MISHRA, ADVOCATE) AND 1. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL) - 1 ARERA HILLS AAYAKAR BHAWAN, HOSHANGABAD ROAD, BHOPAL (MADHYA PRADESH) 2. JOINT COMMISSIONER OF INCOME TAX (OSD), CEN TR AL-1 204, ARERA HILLS, AAYAKAR BHAWAN HOSHANGABAD ROAD BHOPAL (MADHYA PRADESH) 3. COMMISSIONER OF INCOME TAX (APPEALS) - III AAYAKAR BHAWAN HOSHANGABAD ROAD BHOPAL (MADHYA PRADESH) .....RESPONDENTS (BY SHRI S.M. LAL - ADVOCATE) This petition coming on for admission this day, JUSTICE SHEEL NAGU passed the following: ORDER At the very outset, learned counsel for the petitioner prays for withdrawal 1 Signed by: VIVEK KUMAR TRIPATHI Signing time: 1/30/2023 4:55:32 PM Signature Not Verified (SHEEL NAGU) JUDGE (VIRENDER SINGH) JUDGE of this petition with liberty to approach the Appellate Authority. From the record it appears that an appeal, vide Annexure P-2, was filed before the Commissioner of Income Tax (Appeals) on 9.9.2018 by the petitioner against the same order of assessment which is assailed herein. In view of above, this petition, as prayed for, is dismissed as withdrawn with liberty to either pursue the appeal if pending or to avail any other remedy available in accordance with law. vivek

2 Signed by: VIVEK KUMAR TRIPATHI Signing time: 1/30/2023 4:55:32 PM Signature Not Verified

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