Atibir Industries Company Limited through Its Authorized Signatory Chiranjive Kumar Chourasia v. Union of India through the Commissioner of Income Tax (Appeals)
Case brief
What is this about?
Atibir Industries Company Limited v. Union of India and income-tax authorities, W.P. (T) Nos. 7099, 7100, 7102, 7104, 7105, 7117 & 7118 of 2023, High Court of Jharkhand at Ranchi, Order No. 03 dated 18 January 2024 (Shree Chandrashekhar, A.C.J.; Anubha Rawat Choudhary, J.) — writ petitions seeking abeyance/deferment of statutory income-tax appeal hearings before the Commissioner of Income Tax (Appeals), Patna-3 pending Insolvency and Bankruptcy Code, 2016 proceedings at NCLT Kolkata Bench, and challenging a notice under Section 250 of the Income-tax Act, 1961; disposed of as infructuous after the tax authority acceded to the 11 December 2023 deferment application and adjourned hearings sine die. Counsel: Shilpi Sandil Gadodia, Shruti Shekhar, Sumeet Gadodia, Ranjit Kushwaha (petitioner); Anurag Vijay (respondents).
What did the court decide?
Since the competent authority had already acceded to the petitioner's application dated 11 December 2023 for deferment and adjourned the statutory appeal proceedings sine die (communicated vide Annexure A to the affidavit dated 15 January 2024), the prayers made in this batch of writ petitions stood rendered infructuous.