Assistant Commissioner of Income-tax, Circle - 1, Bilaspur v. South Eastern Coalfields Limited
[Citation -2020-LL-0110-34]

Citation 2020-LL-0110-34
Appellant Name Assistant Commissioner of Income-tax, Circle - 1, Bilaspur
Respondent Name South Eastern Coalfields Limited
Court HIGH COURT OF CHHATISGARH
Relevant Act Income-tax
Date of Order 10/01/2020
Judgment View Judgment
Bot Summary: This appeal has been preferred by the Department of Revenue challenging the verdict 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 require to be adjudicated by this Court. When the matter is 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 require 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 this appeal without prejudice to file fresh one raising the pleadings and prayers, including the substantial question of law involved in appropriate terms. Considering the fact that the appellant has approached this Court and filed the appeal within the time permitted under the statute, we find it appropriate to grant liberty to the appellant to file fresh 2 of 2 proceedings as corrected and modified to the requisite extent within a further period of six weeks from today. Subject to the above, this appeal stands dismissed as withdrawn.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.


1 of 2 NAFR HIGH COURT OF CHHATTISGARH, BILASPUR TAXC No. 97 of 2019 Assistant Commissioner Of Income Tax, Circle - 1, Bilaspur Chhattisgarh. ----Appellant VERSUS M/s South Eastern Coalfields Limited Seepat Road, Bilaspur C.G. ----Respondent For Appellant : Mr. Amit Chaudhari, Advocate, Ms. Naushina Ali, Advocate and Mr. Ajay Kumrani, Advocate. Hon'ble Shri P.R. Ramachandra Menon, Chief Justice Hon'ble Shri Parth Prateem Sahu, Judge Judgment on Board Per P.R. Ramachandra Menon, Chief Justice. 10/01/2020 1. This appeal has been preferred by Department of Revenue (Tax) challenging verdict passed by Income Tax Appellate Tribunal, Raipur stating that much substantial questions of law as envisaged under Section 260 of Income Tax Act, 1961 are involved herein and hence, it require to be adjudicated by this Court. 2. When matter is taken up for consideration, learned standing counsel submits that because of some oversight, some inadvertant mistake has crept in framing substantial questions of law, which require to be suggested in better and precise manner, so as to have effective adjudication by this Court. In said circumstance, permission of this Court is sought to withdraw this appeal without prejudice to file fresh one raising pleadings and prayers, including substantial question of law involved in appropriate terms. 3. aforesaid prayer is granted. Considering fact that appellant has approached this Court and filed appeal within time permitted under statute, we find it appropriate to grant liberty to appellant to file fresh 2 of 2 proceedings as corrected and modified to requisite extent within further period of six weeks from today. 4. Subject to above, this appeal stands dismissed as withdrawn. Registry is directed to return certified copies of orders passed by Tribunal and service certificate to learned standing counsel for proceeding with further steps. Sd/- Sd/- (P.R. Ramachandra Menon) (Parth Prateem Sahu) Chief Justice Judge Pawan Assistant Commissioner of Income-tax, Circle - 1, Bilaspur v. South Eastern Coalfields Limited
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