Dismissed

M/S Gurushree Minerals Private Limited v. Assistant Commissioner of Income Tax

Chhattisgarh HC7 Sept 2023WPT/63/2023

Case brief

AI extract

What is this about?

This order deals with three connected writ petitions filed by private limited companies challenging income tax proceedings. The Court granted permission to withdraw the petitions with liberty to challenge the jurisdiction of the show cause notice before the Appellate Authority within six months.

What did the court decide?

Petitions dismissed as withdrawn with liberty to challenge jurisdiction of show cause notice before Appellate Authority.

M/S Gurushree Minerals Private Limited Vs Assistant… — Income Tax | Chhattisgarh HC (2023)

¶1

NAFR

¶2

HIGH COURT OF CHHATTISGARH, BILASPUR

¶3

WP(T) No. 58 of 2023

¶4

M/s Gurushree Buildcon Private Limited A Company Incorporated Under Companies Act, 1956 Having Its Registered Office at Shop No 39-42, Krishna Crown Complex, Chaitanya Nagar Dhimrapur Road, Raigarh, Chhattisgarh, Through Its Authorized Representative Namely Sunil Goyal Son of Daulat Ram Goyal, Aged Around 56 Years, Presently Residing At Basti Baradwar, District Sakti (C.G.) Pin- 495671.

¶5

---- Petitioner

¶6

Versus

¶7

Assistant Commissioner of Income Tax Circle 1 (1) Bilaspur Having His Office At Aayakar Bhawan, Vyapar Vihar, Bilaspur, Chhattisgarh 495001.

¶8

Principal Commissioner of Income Tax Raipur-1, Having His Office At New C.R. Building, Civil Lines, Raipur, Chhattisgarh.

¶9

Union of India Through The Secretary, Ministry of Finance, Department of Revenue, Having His Office At The Central Secretariat, North Block, New Delhi-110001.

¶10

---- Respondents

¶11

WP(T) No. 60 of 2023

¶12

M/s Gurushree Industries Private Limited, A Company Incorporated Under Companies Act, 1956 Having Its Registered Office At Shop No. 39-42, Krishna Crown Complex, Chaitanya Nagar Dhimrapur Road, Raigarh, Chhattisgarh, Through Its Authorized Representative Namely Sunil Goyal, S/o Daulat Ram Goyal, Aged Around 56 Years, Presently Residing At Basti Baradwar, District Sakti (C.G.) Pin 495671

¶13

---- Petitioner

¶14

Versus

¶15

Assistant Commissioner of Income Tax Circle 1(1), Bilaspur Having His Office At Aayakar Bhawan, Vyapar Vihar, Bilaspur, Chhattisgarh 495001.

¶16

Principal Commissioner of Income Tax Raipur-1, Having His Office At New C.R. Building, Civil Lines, Raipur, Chhattisgarh.

¶17

Union of India Through The Secretary, Ministry of Finance, Department of Revenue, Having His Office At The Central Secretariat, North Block, New Delhi. 110001.

¶18

---- Respondents

¶19

And

¶20

WP(T) No. 63 of 2023

¶21

M/s Gurushree Minerals Private Limited A Company Incorporated Under Companies Act, 1956 Having Its Registered Office At Shop No 39-42, Krishna Crown Complex, Chaitanya Nagar Dhimrapur Road, Raigarh, Chhattisgarh, Through Its Authorized Representative Namely Sunil Goyal, Son of Daulat Ram Goyal, Aged Around 56 Years, Presently Residing At Basti Baradwar, District Sakti, Chhattisgarh Pin-495671.

¶22

---- Petitioner

¶23

Versus

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Assistant Commissioner of Income Tax Circle 1(1), Bilaspur Having His Office At Aayakar Bhawan, Vyapar Vihar, Bilaspur, Chhattisgarh – 495001.

¶25

Principal Commissioner of Income Tax Raipur-1, Having His Office At New C.R. Building, Civil Lines, Raipur, Chhattisgarh.

¶26

Union of India Through The Secretary, Ministry of Finance, Department of Revenue, Having His Office At The Central Secretariat, North Block, New Delhi - 110001.

¶27

		---- Respondents
For Petitioners	:	Mr. Ritesh Goel and Mr. Hari Agrawal, Advocates
For Respondents No. 1 & 2	:	Mr. Ajay Kumrani, Advocate holding the brief of Mr. Amit Choudhari, Advocate
For Respondent No. 3	:	Ms. Anmol Sharma, Advocate

¶28

Hon’ble Shri Justice Rakesh Mohan Pandey Order on Board

¶29

07.09.2023

¶30

Learned counsel for the petitioners seeks permission of this Court to withdraw these petitions with liberty to take plea ' Whether the show cause notice issued by the Assessment Officer is bad-in-law being without jurisdiction?' before the Appellate Authority i.e. Commissioner of Income Tax (Appeals) in pending appeals.

¶31

No objection from other side.

¶32

Permission granted.

¶33

Accordingly, these petitions are dismissed as withdrawn with aforesaid liberty. The Commissioner of Income Tax (Appeals) would make all endevours to conclude the proceedings of pending appeals within a period of six months from the date of receipt of copy of this order.

¶34

Sd/- (Rakesh Mohan Pandey) Judge

¶35

vatti

M/S Gurushree Minerals Private Limited v. Assistant Commissioner of Income Tax

Case brief

What is this about?

What did the court decide?

M/S Gurushree Minerals Private Limited v. Assistant Commissioner of Income Tax

Case brief

What is this about?

What did the court decide?

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