PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. M/S KUNDAN RICE MILLS LTD.
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2023
[Physical Hearing/Hybrid Hearing (as per request)]
Mr Sanjay Kumar, learned senior standing counsel, appearing on ITA 662/2023 & connected matters
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behalf of the appellant/revenue, says that the above-captioned appeals could not have been instituted in this court in view of the fact that the Officer who framed the assessment order is located in Karnal.
1 In this behalf, Mr Sanjay Kumar draws our attention to the judgment of the Supreme Court in the case titled Principal Commissioner of Income Tax-I, Chandigarh versus ABC Papers Limited (2022) 9 SCC-1. 2. Mr Rohit Jain, learned counsel who appears on behalf of the respondent/assessee, does not dispute this position.
1 Accordingly, the above-captioned appeals are dismissed as withdrawn, with liberty to the appellant/revenue to approach the appropriate court as per law.
Needless to add, in case the appellant/revenue seeks to prosecute the matter against the respondent/assessee, appropriate steps would be taken at the earliest, though not later than two weeks from the date of receipt of the order passed today.
Consequently, pending applications have been rendered infructuous.
The said applications are, accordingly, closed.
RAJIV SHAKDHER, J
GIRISH KATHPALIA, J DECEMBER 20, 2023 MS
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Page 3 of 3
This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 13:11:37