Bihar Abhikaran Pvt. Ltd. v. Union of India through Secretary
Case brief
What is this about?
This High Court disposed of two writ petitions challenging income tax orders restricting tax credit. The court held that appeal was an equally efficacious remedy and allowed withdrawal with liberty to prefer an appeal within thirty days, exempting limitation period for proceedings already spent.
What did the court decide?
The writ applications are allowed to be withdrawn by the petitioner with liberty to prefer a duly constituted appeal before the Appellate Authority within thirty days.
What the court decided
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.11182 of 2021
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Bihar Abhikaran Pvt. Ltd. Through its Authorised person Rakesh Kumar Gupta, Son of Late Mahabir Prasad Gupta C/o Bihar Abhikaran Pvt. Ltd. Behind Hira Place, Dakbanglow Road, Patna 800001 P.S.- Kotwali, P.O.GPO, District- Patna. ... ... Petitioner
Versus
- Union of India through Secretary Finance North Block, New Delhi 110001.
- Chairman CBDT, North Block, New Delhi 110001.
- The Principal Chief Commissioner of Income Tax Birchand Patel Marg, Patna.
- The Commissioner of Income Tax- I Birchand Patel Marg, Patna.
- The Commissioner of Income Tax TDS Birchand Patel Marg, Patna.
- The Income Tax Officer ward 2 (I) Lok Nayak Bhawan, Dakbanglow Road, Patna- 800001.
- Assistant Director of Income Tax Income Tax department, CPC, Post Bag No.1, Electronic City Post Office, Bangalore- 560500.
Issues for consideration
2 issues framed by the court
Whether the petitioner is entitled to quash orders restricting TDS credit under Section 199 and Rule 37BA of the Income Tax Rules.
Whether relief by way of appeal before the Appellate Authority is an equally efficacious remedy compared to a writ petition.
Parties & counsel
- petitioner
Bihar Abhikaran Pvt. Ltd.
- respondent
Union of India
Coram
Rajeev Ranjan Prasad
Case details
As recorded by the court registry
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