Rohit Mittal v. Commissioner of Income-tax, Dhanbad / Assistant Commissioner of Income-tax, DCIT/ACIT Circle-2, Dhanbad
[Citation -2020-LL-0225-73]

Citation 2020-LL-0225-73
Appellant Name Rohit Mittal
Respondent Name Commissioner of Income-tax, Dhanbad / Assistant Commissioner of Income-tax, DCIT/ACIT Circle-2, Dhanbad
Court HIGH COURT OF JHARKHAND AT RANCHI
Relevant Act Income-tax
Date of Order 25/02/2020
Judgment View Judgment
Keyword Tags period of limitation • tax liability • reassessment notice • appealable order
Bot Summary: During the pendency of these writ applications the interlocutory applications have been filed, bringing on record the re-assessment orders, which have already been passed by the Assessing Authority, and these orders are appealable orders. In that view of the matter, all these writ applications are disposed of with the liberty to the petitioners to challenge the reassessment orders before the Appellate Authority. In case the appeal is filed by the petitioners before the Appellate Authority, the time is spent in this Court shall be counted for calculating the period of limitation, if any. All these writ applications are accordingly, disposed of with the liberty and direction as above. The pending interlocutory applications also stand disposed of.


IN HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No. 6807 of 2019 With I.A. No. 1051 of 2020 Rohit Mittal Petitioner With W.P.(T) No. 6773 of 2019 With I.A. No. 1052 of 2020 Raghu Nath Mittal Petitioner With W.P.(T) No. 6814 of 2019 With I.A. No. 1050 of 2020 M/s Raghu Nath Mittal HUF, Dhanbad. Petitioner Versus 1. Commissioner of Income Tax, Dhanbad. 2. Assistant Commissioner of Income Tax, DCIT/ACIT Circle-2, Dhanbad. . . Respondents (In all matters) CORAM : HON BLE MR. JUSTICE H. C. MISHRA : HON BLE MR. JUSTICE DEEPAK ROSHAN For Petitioner : Mr. Biren Poddar, Sr. Advocate Mr. Mahendra Kr. Choudhary, Advocate For Respondents : Mr. Rahul Lamba, Advocate 4/ 25.02.2020 In all these writ applications petitioners have challenged notice for re-assessment of their tax liability. During pendency of these writ applications interlocutory applications have been filed, bringing on record re-assessment orders, which have already been passed by Assessing Authority, and these orders are appealable orders. In that view of matter, all these writ applications are disposed of with liberty to petitioners to challenge reassessment orders before Appellate Authority. In case appeal is filed by petitioners before Appellate Authority, time is spent in this Court shall be counted for calculating period of limitation, if any. All these writ applications are accordingly, disposed of with liberty and direction as above. pending interlocutory applications also stand disposed of. (H. C. Mishra, J.) (Deepak Roshan, J.) Pramanik-Amardeep/- Rohit Mittal v. Commissioner of Income-tax, Dhanbad / Assistant Commissioner of Income-tax, DCIT/ACIT Circle-2, Dhanbad
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