Akshata Mercantile Pvt. Ltd. and Smt. Sheela Lodha and Topworth Tollways( Ujjain ) Pvt. Ltd. and Vaibhav P. Lodha and Smt. Kusum Lodha and Ashwin Lodha and Abhay Lodha and Smt. Neha Lodha and Rajesh Jain and Topworth Urja & Metals Ltd. and Prasanna Lodha and Satyarth Steel& Power Pvt. Ltd. and Champalal Motilal Steel Co. Pvt. Ltd. and Deep Star Alloys & Steel Pvt. Ltd. and Topworth Pipes & Tubes Pvt. Ltd. and Akshata Realtors Pvt. Ltd. and Poscho Steel Pvt. Ltd. and Phoenix Realtors Pvt. Ltd. and Nitin Golechha and Smt. Vandana Lodha and Maheep Marketing Pvt. Ltd. and Netra Mercantile Pvt. Ltd. and Smt. Mona Lodha and Navmi Steel Traders Pvt. Ltd. V. Union of India Through Secretary, Central Board Of Direct Taxes, Ministry Of Finance, Department Of Revenue North Block New Delhi and The Director General Of Income - Tax ( Investigation) Aayakar Bhawan, Hoshnagabad Road, Bhopal ( M.P.) and The Chief Commissioner Of Income -Tax -1, Aayakar Bhawan, M.K. Road Mumbai 400020 and The Commissioner Of Income Tax -3 Room No. 612, Aaykar Bhawan, M.K. Road, Mumbai 400020 and The Commissioner Of Income Tax ( Central) Aayakar Bhawan, Hoshnagabad Road, Bhopal ( M.P.) and The Additional Commissioner Of Income - Tax ( Central) Aayakar Bhawan, Hoshnagabad Road, Bhopal ( M.P.) and The Deputy Commissioner of Income - Tax Central Circle Central Revenue Building, P.S. Civil Lines, Raipur Chhattisgarh 492001

WPT/38/2015

AI Insights

The document pertains to a series of writ petitions filed by various petitioners against multiple respondents, primarily the Union of India and its associated tax authorities, concerning issues related to income tax. The petitions were filed in the High Court of Chhattisgarh, Bilaspur. The petitioners, which include individuals and companies, sought to challenge certain decisions or actions taken by the tax authorities. However, during the proceedings, the petitioners decided to withdraw their petitions, indicating a desire to refile them afresh. The court's order reflects this procedural development, allowing the withdrawal and dismissing the petitions accordingly.

• Counselvise Citation: [2016] 140 COUNSELVISE.COM (IT) 816571 (HC-CHHATTISGARH)
• Appeal Type: Others
• Pronouncement Date: 14-09-2016
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: AMIT CHAUDHARY
• Assessee Lawyers: ATUL SINGH

Judgement Text

"1 NAFR HIGH COURT OF CHHATTISGARH, BILASPUR WPT No. 10 of 2015 • Akshata Mercantile Pvt.Ltd. Office No. 4, Ground Floor Raheja Centre, 214 - Free Press Journal Marg, Nariman Point, Mumbai 400021 ---- Petitioner Versus 1. Union of India Through Secretary, Central Board Of Direct Taxes, Ministry Of Finance, Department Of Revenue North Block New Delhi 2. The Director General Of Income - Tax ( Investigation) Aayakar Bhawan, Hoshnagabad Road, Bhopal ( M.P.) 3. The Chief Commissioner Of Income -Tax -1, Aayakar Bhawan, M.K. Road Mumbai 400020 4. The Commissioner Of Income Tax -3 Room No. 612, Aaykar Bhawan, M.K. Road, Mumbai 400020 5. The Commissioner Of Income Tax ( Central) Aayakar Bhawan, Hoshnagabad Road, Bhopal ( M.P.) 6. The Additional Commissioner Of Income - Tax ( Central) Aayakar Bhawan, Hoshnagabad Road, Bhopal ( M.P.) 7. The Deputy Commissioner of Income - Tax Central Circle Central Revenue Building, P.S. Civil Lines, Raipur Chhattisgarh 492001 ---- Respondents And WPT No. 24 Of 2015 • Smt. Sheela Lodha D/o Shri Jaskaran Golecha Aged About 36 Years1705/1708, Tower-2, Casa Grande Lower Parel, Mumbai, (M.H.) ---- Petitioner Vs 1. Union of India Through Secretary, Central Board Of Direct Taxes, Ministry Of Finance, Department Of Revenue North Block New Delhi 2. The Director General Of Income - Tax ( Investigation) Aayakar Bhawan, Hoshnagabad Road, Bhopal ( M.P.) 3. The Chief Commissioner Of Income -Tax -1, Aayakar Bhawan, M.K. Road 2 Mumbai 400020 4. The Commissioner Of Income Tax -18 Room No. 517, Piramal Chamber, Parel, Mumbai 5. The Commissioner Of Income Tax ( Central) Aayakar Bhawan, Hoshnagabad Road, Bhopal ( M.P.) 6. The Additional Commissioner Of Income - Tax ( Central) Aayakar Bhawan, Hoshnagabad Road, Bhopal ( M.P.) 7. The Deputy Commissioner of Income - Tax Central Circle Central Revenue Building, P.S. Civil Lines, Raipur Chhattisgarh 492001 ---- Respondent And WPT No. 37 Of 2015 • Topworth Tollways( Ujjain ) Pvt. Ltd. 206, 2nd Floor, Raheja Centre, 214 - Free Press Journal Marg, Nariman Point Mumabi 400021 ---- Petitioner Vs 1. Union of India Through Secretary, Central Board Of Direct Taxes, Ministry Of Finance, Department Of Revenue North Block New Delhi 2. The Director General Of Income - Tax ( Investigation) Aayakar Bhawan, Hoshnagabad Road, Bhopal ( M.P.) 3. The Chief Commissioner Of Income -Tax -1, Aayakar Bhawan, M.K. Road Mumbai 400020 4. The Commissioner Of Income Tax -3 Room No. 612, Aaykar Bhawan, M.K. Road, Mumbai 400020 5. The Commissioner Of Income Tax ( Central) Aayakar Bhawan, Hoshnagabad Road, Bhopal ( M.P.) 6. The Additional Commissioner Of Income - Tax ( Central) Aayakar Bhawan, Hoshnagabad Road, Bhopal ( M.P.) 7. The Deputy Commissioner of Income - Tax Central Circle Central Revenue Building, P.S. Civil Lines, Raipur Chhattisgarh 492001 ---- Respondent And WPT No. 25 Of 2015 3 • Vaibhav P. Lodha S/o Shri Prasanna Lodha, Aged About 29 Years 805 - 806, B Wing Ashok Tower Dr. Ambedkar Road Parel, Mumbai ( M.H.) 400053 ---- Petitioner Vs 1. Union of India Through Secretary, Central Board Of Direct Taxes, Ministry Of Finance, Department Of Revenue North Block New Delhi 2. The Director General Of Income - Tax ( Investigation) Aayakar Bhawan, Hoshnagabad Road, Bhopal ( M.P.) 3. The Chief Commissioner Of Income -Tax -1, Aayakar Bhawan, M.K. Road Mumbai 400020 4. The Commissioner Of Income Tax -20 Room No. 404, Piramal Chamber, Parel, Mumbai 400012 5. The Commissioner Of Income Tax ( Central) Aayakar Bhawan, Hoshnagabad Road, Bhopal ( M.P.) 6. The Additional Commissioner Of Income - Tax ( Central) Aayakar Bhawan, Hoshnagabad Road, Bhopal ( M.P.) 7. The Deputy Commissioner Income - Tax Central Circle Central Revenue Building, P.S. Civil Lines, Raipur Chhattisgarh 492001 ---- Respondent And WPT No. 28 Of 2015 • Smt. Kusum Lodha D/o Smt. Vijayraj Mehra Aged About 52 Years 805/806 B Wing, Ashok Tower, Dr. Ambedkar Road, Parel Mumbai ( M.H.) 400053 ---- Petitioner Vs 1. Union of India Through Secretary, Central Board Of Direct Taxes, Ministry Of Finance, Department Of Revenue North Block New Delhi 2. The Director General Of Income - Tax ( Investigation) Aayakar Bhawan, Hoshnagabad Road, Bhopal ( M.P.) 3. The Chief Commissioner Of Income -Tax -1, Aayakar Bhawan, M.K. Road Mumbai 400020 4. The Commissioner Of Income Tax -20 Room No. 404, Piramal Chamber, Parel, Mumbai 400012 4 5. The Commissioner Of Income Tax ( Central) Aayakar Bhawan, Hoshnagabad Road, Bhopal ( M.P.) 6. The Additional Commissioner Of Income - Tax ( Central) Aayakar Bhawan, Hoshnagabad Road, Bhopal ( M.P.) 7. The Deputy Commissioner of Income - Tax Central Circle Central Revenue Building, P.S. Civil Lines, Raipur Chhattisgarh 492001 ---- Respondent And WPT No. 41 Of 2015 • Ashwin Lodha S/o Shri Narendra Champalal Lodha Aged About 38 Years 1705/1708, Tower-2, Casa Grande Lower Parel, Mumbai (M.H.) ---- Petitioner Vs 1. Union of India Through Secretary, Central Board Of Direct Taxes, Ministry Of Finance, Department Of Revenue North Block New Delhi 2. The Director General Of Income - Tax ( Investigation) Aayakar Bhawan, Hoshnagabad Road, Bhopal ( M.P.) 3. The Chief Commissioner Of Income -Tax -1, Aayakar Bhawan, M.K. Road Mumbai 400020 4. The Commissioner Of Income Tax -18 Room No. 517, Piramal Chamber, Parel, Mumbai 5. The Commissioner Of Income Tax ( Central) Aayakar Bhawan, Hoshnagabad Road, Bhopal ( M.P.) 6. The Additional Commissioner Of Income - Tax ( Central) Aayakar Bhawan, Hoshnagabad Road, Bhopal ( M.P.) 7. The Deputy Commissioner of Income - Tax Central Circle Central Revenue Building, P.S. Civil Lines, Raipur Chhattisgarh 492001 ---- Respondent And WPT No. 30 Of 2015 • Abhay Lodha S/o Shri Narendra Champalal Lodha Aged About 32 Years 1705/1708, Tower-2, Casa Grande Lower Parel, Mumbai (M.H.) ---- Petitioner 5 Vs 1. Union of India Through Secretary, Central Board Of Direct Taxes, Ministry Of Finance, Department Of Revenue North Block New Delhi 2. The Director General Of Income - Tax ( Investigation) Aayakar Bhawan, Hoshnagabad Road, Bhopal ( M.P.) 3. The Chief Commissioner Of Income -Tax -1, Aayakar Bhawan, M.K. Road Mumbai 400020 4. The Commissioner Of Income Tax -18 Room No. 517, Piramal Chamber, Parel, Mumbai 5. The Commissioner Of Income Tax ( Central) Aayakar Bhawan, Hoshnagabad Road, Bhopal ( M.P.) 6. The Additional Commissioner Of Income - Tax ( Central) Aayakar Bhawan, Hoshnagabad Road, Bhopal ( M.P.) 7. The Deputy Commissioner of Income - Tax Central Circle Central Revenue Building, P.S. Civil Lines, Raipur Chhattisgarh 492001 ---- Respondent And WPT No. 32 Of 2015 • Smt. Neha Lodha D/o Shri Ashok Khimawat Aged About 28 Years 805-806, B Wing, Ashok Tower, Dr. Ambedkar Road, Parel, Mumbai (M.H.)- 400053 ---- Petitioner Vs 1. Union of India Through Secretary, Central Board Of Direct Taxes, Ministry Of Finance, Department Of Revenue North Block New Delhi 2. The Director General Of Income - Tax ( Investigation) Aayakar Bhawan, Hoshnagabad Road, Bhopal ( M.P.) 3. The Chief Commissioner Of Income -Tax -1, Aayakar Bhawan, M.K. Road Mumbai 400020 4. The Commissioner Of Income Tax -15 Room No. 124, Matru Mandir, 1st Floor, Tardeo Road, Mumbai 400007 5. The Commissioner Of Income Tax ( Central) Aayakar Bhawan, Hoshnagabad Road, Bhopal ( M.P.) 6. The Additional Commissioner Of Income - Tax ( Central) Aayakar Bhawan, Hoshnagabad Road, Bhopal ( M.P.) 6 7. The Deputy Commissioner of Income - Tax Central Circle Central Revenue Building, P.S. Civil Lines, Raipur Chhattisgarh 492001 ---- Respondent And WPT No. 34 Of 2015 • Rajesh Jain S/o Shri Prakash Chand Jain Aged About 46 Years, Palak Complex Ramadhin Marg P.S. Rajnandgaon Tah & Distt. Rajnandgaon, Chhattisgarh Pin : 491441 ---- Petitioner Vs 1. Union of India Through Secretary, Central Board Of Direct Taxes, Ministry Of Finance, Department Of Revenue North Block New Delhi 2. The Director General Of Income - Tax ( Investigation) Aayakar Bhawan, Hoshnagabad Road, Bhopal ( M.P.) 3. The Commissioner Of Income Tax Central Revenue Building, P.S. Civil Lines, Raipur (Chhattisgarh) PIN-492001 4. The Commissioner Of Income - Tax ( Central) Aayakar Bhawan, Hoshnagabad Road, Bhopal ( M.P.) 5. The Additional Commissioner of Income-Tax (Central), Aayakar Bhawan, Hoshangabad Road, Bhopal (MP) 6. The Deputy Commissioner of Income - Tax Central Circle Central Revenue Building, P.S. Civil Lines, Raipur Chhattisgarh PIN 492001 ---- Respondent And WPT No. 42 Of 2015 • Topworth Urja & Metals Ltd. 126-128, Shri Ram Towers, Sadar Nagpur (M.H.)- 440001 ---- Petitioner Vs 1. Union of India Through Secretary, Central Board Of Direct Taxes, Ministry Of Finance, Department Of Revenue North Block New Delhi 2. The Director General Of Income - Tax ( Investigation) Aayakar Bhawan, Hoshnagabad Road, Bhopal ( M.P.) 7 3. The Chief Commissioner Of Income -Tax -Nagpur, Aayakar Bhawan, Telankhedi Road, Civil Lines Nagpur-440001 4. The Commissioner Of Income Tax -1 Room No. 108, Aaykar Bhawan, Telankhedi Road, Civil Lines Nagpur-440001 5. The Commissioner Of Income Tax ( Central) Aayakar Bhawan, Hoshnagabad Road, Bhopal ( M.P.) 6. The Additional Commissioner Of Income - Tax ( Central) Aayakar Bhawan, Hoshnagabad Road, Bhopal ( M.P.) 7. The Deputy Commissioner Income - Tax Central Circle Central Revenue Building, P.S. Civil Lines, Raipur Chhattisgarh 492001 ---- Respondent And WPT No. 31 Of 2015 • Prasanna Lodha S/o Shri Champalal Govardhandas Lodha Aged About 58 Years 805-806, B Wing, Ashok Tower, Dr. Ambedkar Road, Parel, Mumbai (M.H.) 400053 ---- Petitioner Vs 1. Union of India Through Secretary, Central Board Of Direct Taxes, Ministry Of Finance, Department Of Revenue North Block New Delhi 2. The Director General Of Income - Tax ( Investigation) Aayakar Bhawan, Hoshnagabad Road, Bhopal ( M.P.) 3. The Chief Commissioner Of Income -Tax -1, Aayakar Bhawan, M.K. Road Mumbai 400020 4. The Commissioner Of Income Tax -11 Room No. 437, Aaykar Bhawan, M.K. Road, Mumbai 400020 5. The Commissioner Of Income Tax ( Central) Aayakar Bhawan, Hoshnagabad Road, Bhopal ( M.P.) 6. The Additional Commissioner Of Income - Tax ( Central) Aayakar Bhawan, Hoshnagabad Road, Bhopal ( M.P.) 7. The Deputy Commissioner of Income - Tax Central Circle Central Revenue Building, P.S. Civil Lines, Raipur Chhattisgarh 492001 ---- Respondent And 8 WPT No. 35 Of 2015 • Crest Steel & Power Pvt. Ltd. Vill. Joratarai, P.O. Mangatta, P.S. Somni, Tah & Distt. Rajnandgaon, Chhattisgarh Pin :491441 ---- Petitioner Vs 1. Union of India Through Secretary, Central Board Of Direct Taxes, Ministry Of Finance, Department Of Revenue North Block New Delhi 2. The Director General Of Income - Tax ( Investigation) Aayakar Bhawan, Hoshnagabad Road, Bhopal ( M.P.) 3. The Commissioner of Income-Tax, Central Revenue Building, P.S. Civil Lines, Raipur (Chhattisgarh) PIN 492001 4. The Commissioner Of Income Tax ( Central) Aayakar Bhawan, Hoshnagabad Road, Bhopal ( M.P.) 5. The Additional Commissioner Of Income - Tax ( Central) Aayakar Bhawan, Hoshnagabad Road, Bhopal ( M.P.) 6. The Deputy Commissioner of Income - Tax Central Circle Central Revenue Building, P.S. Civil Lines, Raipur Chhattisgarh PIN 492001 ---- Respondent And WPT No. 40 Of 2015 • Nitin Golechha S/o Shri Jaskaran Golechha Aged About 40 Years R-6, Ganpati Vihar, Bambaleshwari Chwok, Borsi P.S. Padmanabhpur Tahsil & District Durg Chhattisgarh PIN 491001 ---- Petitioner Vs 1. Union of India Through Secretary, Central Board Of Direct Taxes, Ministry Of Finance, Department Of Revenue North Block New Delhi 2. The Director General Of Income - Tax ( Investigation) Aayakar Bhawan, Hoshnagabad Road, Bhopal ( M.P.) 3. The Commissioner Of Income Tax, Central Revenue Building, P.S. Civil Lines, Raipur (Chhattisgarh) PIN-492001 4. The Commissioner Of Income Tax ( Central) Aayakar Bhawan, Hoshnagabad Road, Bhopal ( M.P.) 5. The Additional Commissioner Of Income - Tax ( Central) Aayakar Bhawan, 9 Hoshnagabad Road, Bhopal ( M.P.) 6. The Deputy Commissioner of Income - Tax Central Circle Central Revenue Building, P.S. Civil Lines, Raipur Chhattisgarh PIN 492001 ---- Respondent And WPT No. 23 Of 2015 • Smt. Vandana Lodha D/o Smt.Vijayraj Mehta Aged About 52 Years Flat No.4, Cozy Mansion, 100/25, Gindey Park, Salisbury Park, Pune (M.H.) ---- Petitioner Vs 1. Union of India Through Secretary, Central Board Of Direct Taxes, Ministry Of Finance, Department Of Revenue North Block New Delhi 2. The Director General Of Income - Tax ( Investigation) Aayakar Bhawan, Hoshnagabad Road, Bhopal ( M.P.) 3. The Commissioner Of Income Tax -2 Kendriya Rajaswa Bhawan, Gadkari Chowk, Old Agra Road, Nashik-422002 4. The Commissioner Of Income Tax ( Central) Aayakar Bhawan, Hoshnagabad Road, Bhopal ( M.P.) 5. The Additional Commissioner Of Income - Tax ( Central) Aayakar Bhawan, Hoshnagabad Road, Bhopal ( M.P.) 6. The Deputy Commissioner of Income - Tax Central Circle Central Revenue Building, P.S. Civil Lines, Raipur Chhattisgarh 492001 ---- Respondent And WPT No. 26 Of 2015 • Gujarat Foils Ltd. Registered Office: Plot No 3436-3439, Chhatral, G.I.D.C., Phase Iv, Taluka- Kalol, Dist- Gandhinagar, Gujarat- 382729 Corporate Office: India Bull Finance Center Tower- 3, 16th Floor Senapate Bapat Marg Mumbai (Mh), 400013 ---- Petitioner Vs 1. Union Of India Through Secretary, Central Board Of Direct Taxes, Ministry Of Finance, Department Of Revenue, North Block, New Delhi. 10 2. The Director General Of Income-Tax (Investigation) Aayakar Bhawan, Hoshangabad Road, Bhopal (Mp) 3. The Commissioner Of Income-Tax-II, First Floor, Navjivan Trust Building, B/h Ashram Road, Ahmedabad. (GJ) 4. The Commissioner Of Income-Tax (Central), Aayakar Bhawan, Hoshnagabad Road, Bhopal (Mp) 5. The Additional Commissioner Of Income-Tax (Central), Aayakar Bhawan, Hoshnagabad Road, Bhopal (Mp) 6. The Deputy Commissioner Of Income-Tax, Central Circle, Central Revenue Building, P.S.: Civil Lines, Raipur, (Chhattisgarh) 492001 ---- Respondent And WPT No. 36 Of 2015 • Topworth Infra Pvt.Ltd. Office No. 4, Raheja Centre, 214, Free Press Journal Marg, Nariman Point, Mumbai 400021 ---- Petitioner Vs 1. Union Of India Through Secretary, Central Board Of Direct Taxes, Ministry Of Finance, Department Of Revenue North Block New Delhi 2. The Director General Of Income-Tax (Investigation) Aayakar Bhawan, Hoshnagabad Road, Bhopal (Mp) 3. The Chief Commissioner Of Income-Tax-1, Aayakar Bhawan, M.K. Road, Mumbai- 400020 4. The Commissioner Of Income Tax - 7 Room No. 620, Aayakar Bhawan, M.K. Road, Mumbai 400020. 5. The Commissioner Of Income-Tax (Central), Aayakar Bhawan, Hoshnagabad Road, Bhopal (Mp) 6. The Additional Commissioner Of Income-Tax (Central), Aayakar Bhawan, Hoshnagabad Road, Bhopal (Mp) 7. The Deputy Commissioner Of Income-Tax, Central Circle, Central Revenue Building, P.S.: Civil Lines, Raipur, (Chhattisgarh) 492001 ---- Respondent And WPT No. 38 Of 2015 11 • Riya Real Estate Pvt. Ltd. 229, Sant Tukaram Road, Station Road, Carnac Bunder, Mumbai 400009 ---- Petitioner Vs 1. Union Of India Through Secretary, Central Board Of Direct Taxes, Ministry Of Finance, Department Of Revenue North Block New Delhi 2. The Director General Of Income-Tax (Investigation) Aayakar Bhawan, Hoshnagabad Road, Bhopal (Mp) 3. The Chief Commissioner Of Income-Tax-1, Aayakar Bhawan, M.K. Road, Mumbai- 400020 4. The Commissioner Of Income Tax - 7 Room No. 620, Aayakar Bhawan, M.K. Road, Mumbai 400020. 5. The Commissioner Of Income-Tax (Central), Aayakar Bhawan, Hoshnagabad Road, Bhopal (Mp) 6. The Additional Commissioner Of Income-Tax (Central), Aayakar Bhawan, Hoshnagabad Road, Bhopal (Mp) 7. The Deputy Commissioner Of Income-Tax, Central Circle, Central Revenue Building, P.S.: Civil Lines, Raipur, (Chhattisgarh) 492001 ---- Respondent And WPT No. 43 Of 2015 • Narendra Lodha S/o Shri Champalal Lodha Aged About 55 Years Flat No.4, Cozy Mansion, 100/25, Gindey Park, Salisbury Park, Pune (M.H.) ---- Petitioner Vs 1. Union Of India Through Secretary, Central Board Of Direct Taxes, Ministry Of Finance, Department Of Revenue, North Block, New Delhi 2. The Director General Of Income-Tax (Investigation) Aayakar Bhawan, Hoshangabad Road, Bhopal (Mp) 3. The Chief Commissioner Of Income-Tax-1, Aayakar Bhawan, M.K.Road, Mumbai- 400020 4. The Commissioner Of Income-Tax-18 Room No. 517, Piramal Chamber, Parel, Mumbai- 400012 5. The Commissioner Of Income-Tax (Central), Aayakar Bhawan, 12 Hoshangabad Road, Bhopal. (Mp) 6. The Additional Commissioner Of Income-Tax (Central) Aayakar Bhawan, Hoshangabad Road, Bhopal (Mp) 7. The Deputy Commissioner Of Income-Tax, Central Circle, Central Revenue Building, P.S: Civil Lines, Raipur, (Chhattisgarh) 492001 ---- Respondent And WPT No. 29 Of 2015 • Maheep Marketing Pvt. Ltd. Registered Office: Room No. 911, Third Floor, 14, Pollock Street, Kolkata (West Bengal). Head Office: 160, Splendor School Building, Second Floor, D.N. Road, Mumbai- 400001. (Maharashtra) ---- Petitioner Vs 1. Union Of India Through Secretary, Central Board Of Direct Taxes, Ministry Of Finance, Department Of Revenue, North Block, New Delhi 2. The Director General Of Income-Tax (Investigation) Aayakar Bhawan, Hoshangabad Road, Bhopal (Mp) 3. The Commissioner Of Income-Tax-Ii, 3rd Floor, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata- 700069. 4. The Commissioner Of Income-Tax (Central), Aayakar Bhawan, Hoshnagabad Road, Bhopal (Mp) 5. The Additional Commissioner Of Income-Tax (Central), Aayakar Bhawan, Hoshnagabad Road, Bhopal (Mp) 6. The Deputy Commissioner Of Income-Tax, Central Circle, Central Revenue Building, P.S.: Civil Lines, Raipur, (Chhattisgarh) 492001 ---- Respondent And WPT No. 33 Of 2015 • Netra Mercantile Pvt. Ltd. 1st Floor, Cama Chambers, 23, Nagindas Master Road, Fort, Mumbai (Mh), 400023. ---- Petitioner Vs 1. Union Of India Through Secretary, Central Board Of Direct Taxes, Ministry 13 Of Finance, Department Of Revenue, North Block, New Delhi. 2. The Director General Of Income-Tax (Investigation) Aayakar Bhawan, Hoshangabad Road, Bhopal (Mp) 3. The Chief Commissioner Of Income-Tax-1, Aayakar Bhawan, M.K. Road, Mumbai- 400020 4. The Commissioner Of Income-Tax-4, Room No. 629, Aayakar Bhawan, M.K. Road, Mumbai 400020 5. The Commissioner Of Income-Tax (Central), Aayakar Bhawan, Hoshangabad Road, Bhopal. (Mp) 6. The Additional Commissioner Of Income-Tax (Central) Aayakar Bhawan, Hoshangabad Road, Bhopal (Mp) 7. The Deputy Commissioner Of Income-Tax, Central Circle, Central Revenue Building, P.S: Civil Lines, Raipur, (Chhattisgarh) 492001 ---- Respondent And WPT No. 27 Of 2015 • Smt. Mona Lodha D/o Shri Prakash S. Kankaria Aged About 35 Years R/o 1705/1708, Tower -2, Casa Grande Lower Parel Mumbai ( M.H.) ---- Petitioner Vs 1. Union Of India Through Secretary, Central Board Of Direct Taxes, Ministry Of Finance, Department Of Revenue North Block New Delhi 2. The Director General Of Income-Tax (Investigation) Aayakar Bhawan, Hoshnagabad Road, Bhopal (Mp) 3. The Chief Commissioner Of Income-Tax-1, Aayakar Bhawan, M.K. Road, Mumbai- 400020 4. The Commissioner Of Income Tax -18 Room No. 517, Piramal Chamber, Parel, Mumbai 400012 5. The Commissioner Of Income-Tax (Central), Aayakar Bhawan, Hoshnagabad Road, Bhopal (Mp) 6. The Additional Commissioner Of Income-Tax (Central), Aayakar Bhawan, Hoshnagabad Road, Bhopal (Mp) 7. The Deputy Commissioner Of Income-Tax, Central Circle, Central Revenue Building, P.S.: Civil Lines, Raipur, (Chhattisgarh) 492001 14 ---- Respondent And WPT No. 21 Of 2015 • Navmi Steel Traders Pvt. Ltd. 1st Floor, Cama Chambers, 23, Nagindas Master Road, Fort, Mumbai- 400001 ---- Petitioner Vs 1. Union Of India Through Secretary, Central Board Of Direct Taxes, Ministry Of Finance, Department Of Revenue, North Block, New Delhi 2. The Director General Of Income-Tax (Investigation) Aayakar Bhawan, Hoshnagabad Road, Bhopal (Mp) 3. The Chief Commissioner Of Income-Tax-1, Aayakar Bhawan, M.K. Road, Mumbai- 400020 4. The Commissioner Of Income-Tax-1, Aayakar Bhawan, M.K.Road, Mumbai- 400020 5. The Commissioner Of Income-Tax (Central), Aayakar Bhawan, Hoshnagabad Road, Bhopal (Mp) 6. The Additional Commissioner Of Income-Tax (Central), Aayakar Bhawan, Hoshnagabad Road, Bhopal (Mp) 7. The Deputy Commissioner Of Income-Tax, Central Circle, Central Revenue Building, P.S.: Civil Lines, Raipur, (Chhattisgarh) 492001 ---- Respondent And WPT No. 12 Of 2015 • Phoenix Impex Pvt.Ltd. 4, Ground Floor, Raheja Centre, Free Press Journal Marg, Nariman Point, Mumbai 400021 ---- Petitioner Vs 1. Union Of India through Secretary, Central Board Of Direct Taxes, Ministry Of Finance, Department Of Revenue, North Block New Delhi 2. The Director General Of Income - Tax ( Investigation) Aayakar Bhawan, Hoshnagabad Road, Bhopal ( M.P.) 3. The Chief Commissioner Of Income -Tax -1, Aayakar Bhawan, M.K. Road 15 Mumbai 400020 4. The Commissioner Of Income Tax -3 Room No. 612, Aaykar Bhawan, M.K. Road, Mumbai 400020 5. The Commissioner Of Income Tax ( Central) Aayakar Bhawan, Hoshnagabad Road, Bhopal ( M.P.) 6. The Additional Commissioner Of Income - Tax ( Central) Aayakar Bhawan, Hoshnagabad Road, Bhopal ( M.P.) 7. The Deputy Commissioner of Income - Tax Central Circle Central Revenue Building, P.S. Civil Lines, Raipur Chhattisgarh 492001 ---- Respondent And WPT No. 15 Of 2015 • Topworth Steel & Power Pvt.Ltd. 206, 2nd Floor, Raheja Centre, 214- Free Press Journal Marg, Nariman Point, Mumbai- 400021 ---- Petitioner Vs 1. Union Of India Through Secretary, Central Board Of Direct Taxes, Ministry Of Finance, Department Of Revenue, North Block, New Delhi. 2. The Director General Of Income-Tax (Investigation) Aayakar Bhawan, Hoshangabad Road, Bhopal, Mp 3. The Chief Commissioner Of Income -Tax -1, Aayakar Bhawan, M.K. Road Mumbai 400020 4. The Commissioner Of Income-Tax-3, Room No. 612, Aayakar Bhawan, M.K.Road, Mumbai- 400020 5. The Commissioner Of Income Tax (Central) Aayakar Bhawan, Hoshangabad Road, Bhopal, Mp 6. The Additional Commissioner Of Income-Tax (Central) Aayakar Bhawan, Hoshangabad Road, Bhopal, Mp 7. The Deputy Commissioner Of Income-Tax Central Circle, Central Revenue Building, P.S. Civil Lines, Raipur, Chhattisgarh 492001 ---- Respondent And WPT No. 18 Of 2015 16 • Satyarth Steel& Power Pvt. Ltd. Vill. Joratarai, P.O. Mangatta, P.S. Somni Thah & Distt. Rajnandgaon Chhattisgarh Pin : 491441 ---- Petitioner Vs 1. Union Of India Through Secretary, Central Board Of Direct Taxes, Ministry Of Finance, Department Of Revenue, North Block, New Delhi. 2. The Director General Of Income-Tax (Investigation) Aayakar Bhawan, Hoshnagabad Road, Bhopal (Mp) 3. The Commissioner Of Income-Tax, Central Revenue Building, P.S. Civil Lines, Raipur: Pin- 492001 (Chhattisgarh) 4. The Commissioner Of Income-Tax (Central), Aayakar Bhawan, Hoshangabad Road, Bhopal (Mp) 5. The Additional Commissioner Of Income-Tax (Central) Aayakar Bhawan, Hoshangabad Road, Bhopal (Mp) 6. The Deputy Commissioner Of Income-Tax, Central Circle, Central Revenue Building, P.S. : Civil Lines, Raipur, Pin- 492001 (Chhattisgarh) ---- Respondent And WPT No. 19 Of 2015 • Champalal Motilal Steel Co. Pvt. Ltd. 229, Sant Tukaram Road, Station Road, Carnac Bandar, Mumbai 400009 ---- Petitioner Vs 1. Union Of India Through Secretary, Central Board Of Direct Taxes, Ministry Of Finance, Department Of Revenue North Block New Delhi 2. The Director General Of Income-Tax (Investigation) Aayakar Bhawan, Hoshnagabad Road, Bhopal (Mp) 3. The Chief Commissioner Of Income-Tax-1, Aayakar Bhawan, M.K. Road, Mumbai- 400020 4. The Commissioner Of Income Tax -6, Room No. 507, Aaykar Bhawan, M.K. Road, Mumbai 400020 5. The Commissioner Of Income-Tax (Central), Aayakar Bhawan, Hoshnagabad Road, Bhopal (Mp) 6. The Additional Commissioner Of Income-Tax (Central), Aayakar Bhawan, 17 Hoshnagabad Road, Bhopal (Mp) 7. The Deputy Commissioner Of Income-Tax, Central Circle, Central Revenue Building, P.S.: Civil Lines, Raipur, (Chhattisgarh) 492001 ---- Respondent And WPT No. 20 Of 2015 • Deep Star Alloys & Steel Pvt.Ltd. 229, Ground Floor, Sant, Tukaram Road, Station Road Carnac Bandar, Mumbai- 400009 ---- Petitioner Vs 1. Union Of India Through Secretary, Central Board Of Direct Taxes, Ministry Of Finance, Department Of Revenue, North Block, New Delhi 2. The Director General Of Income-Tax (Investigation) Aayakar Bhawan, Hoshnagabad Road, Bhopal (Mp) 3. The Chief Commissioner Of Income-Tax-1, Aayakar Bhawan, M.K. Road, Mumbai- 400020 4. The Commissioner Of Income-Tax-8, Room No. 259, Aayakar Bhawan, M.K.Road, Mumbai- 400020 5. The Commissioner Of Income-Tax (Central), Aayakar Bhawan, Hoshnagabad Road, Bhopal (Mp) 6. The Additional Commissioner Of Income-Tax (Central), Aayakar Bhawan, Hoshnagabad Road, Bhopal (Mp) 7. The Deputy Commissioner Of Income-Tax, Central Circle, Central Revenue Building, P.S.: Civil Lines, Raipur, (Chhattisgarh) 492001 ---- Respondent And WPT No. 13 Of 2015 • Topworth Pipes & Tubes Pvt.Ltd. Office No. 4, Raheja Central 214 - Free Press Journal Marg, Nariman Point, Mumbai 400021 ---- Petitioner Vs 1. Union Of India Through Secretary, Central Board Of Direct Taxes, Ministry Of Finance, Department Of Revenue North Block New Delhi 18 2. The Director General Of Income - Tax ( Investigation) Aayakar Bhawan, Hoshnagabad Road, Bhopal ( M.P.) 3. The Chief Commissioner Of Income -Tax -1, Aayakar Bhawan, M.K. Road Mumbai 400020 4. The Commissioner Of Income Tax -3 Room No. 612, Aaykar Bhawan, M.K. Road, Mumbai 400020 5. The Commissioner Of Income Tax ( Central) Aayakar Bhawan, Hoshnagabad Road, Bhopal ( M.P.) 6. The Additional Commissioner Of Income - Tax ( Central) Aayakar Bhawan, Hoshnagabad Road, Bhopal ( M.P.) 7. The Deputy Commissioner of Income - Tax Central Circle Central Revenue Building, P.S. Civil Lines, Raipur Chhattisgarh 492001 ---- Respondent And WPT No. 14 Of 2015 • Akshata Realtors Pvt.Ltd. Office No. 4, Raheja Centre, 214- Free Press Journal Marg, Nariman Point, Mumbai- 400021 ---- Petitioner Vs 1. Union Of India Through Secretary, Central Board Of Direct Taxes, Ministry Of Finance, Department Of Revenue, North Block, New Delhi. 2. The Director General Of Income-Tax (Investigation) Aayakar Bhawan, Hoshnagabad Road, Bhopal (Mp) 3. The Chief Commissioner Of Income-Tax-1, Aayakar Bhawan, M.K. Road, Mumbai- 400020 4. The Commissioner Of Income-Tax-3, Room No. 612, Aayakar Bhawan, M.K. Road, Mumbai- 400020 5. The Commissioner Of Income-Tax (Central), Aayakar Bhawan, Hoshnagabad Road, Bhopal (Mp) 6. The Additional Commissioner Of Income-Tax (Central), Aayakar Bhawan, Hoshnagabad Road, Bhopal (Mp) 7. The Deputy Commissioner Of Income-Tax, Central Circle, Central Revenue Building, P.S.: Civil Lines, Raipur, (Chhattisgarh) 492001 ---- Respondent 19 And WPT No. 22 Of 2015 • Poscho Steel Pvt.Ltd. Office No.4, Raheja Center, 241, Free Press Journal Marg, Nariman Point, Mumbai- 400021 ---- Petitioner Vs 1. Union Of India Through Secretary, Central Board Of Direct Taxes, Ministry Of Finance, Department Of Revenue, North Block, New Delhi 2. The Director General Of Income-Tax (Investigation) Aayakar Bhawan, Hoshnagabad Road, Bhopal (Mp) 3. The Chief Commissioner Of Income-Tax-1, Aayakar Bhawan, M.K. Road, Mumbai- 400020 4. The Commissioner Of Income-Tax-7, Room No. 620, Aayakar Bhawan, M.K. Road, Mumbai- 400020 5. The Commissioner Of Income-Tax (Central), Aayakar Bhawan, Hoshnagabad Road, Bhopal (Mp) 6. The Additional Commissioner Of Income-Tax (Central), Aayakar Bhawan, Hoshnagabad Road, Bhopal (Mp) 7. The Deputy Commissioner Of Income-Tax, Central Circle, Central Revenue Building, P.S.: Civil Lines, Raipur, (Chhattisgarh) 492001 ---- Respondent And WPT No. 11 Of 2015 • Phoenix Realtors Pvt.Ltd. Raheja Centre, 214-Free Press Journal Marg, Nariman Point, Mumbai- 400021 ---- Petitioner Vs 1. Union Of India Through Secretary, Central Board Of Direct Taxes, Ministry Of Finance, Department Of Revenue, North Block, New Delhi 2. The Director General Of Income-Tax (Investigation) Aayakar Bhawan, Hoshangabad Road, Bhopal, Mp 3. The Chief Commissioner Of Income -Tax -1, Aayakar Bhawan, M.K. Road Mumbai 400020 20 4. The Commissioner Of Income-Tax-3, Room No. 612, Aayakar Bhawan, M.K.Road, Mumbai- 400020 5. The Commissioner Of Income Tax (Central) Aayakar Bhawan, Hoshangabad Road, Bhopal, Mp 6. The Additional Commissioner Of Income-Tax (Central) Aayakar Bhawan, Hoshangabad Road, Bhopal, Mp 7. The Deputy Commissioner Of Income-Tax Central Circle, Central Revenue Building, P.S. Civil Lines, Raipur, Chhattisgarh 492001 ---- Respondent And WPT No. 39 Of 2015 • Topworth Tollways ( Satna ) Pvt. Ltd. 206, 2nd Floor, Raheja Centre, 214 - Free Press Journal Marg, Nariman Point Mumabi 400021 ---- Petitioner Vs 1. Union Of India Through Secretary, Central Board Of Direct Taxes, Ministry Of Finance, Department Of Revenue North Block New Delhi 2. The Director General Of Income-Tax (Investigation) Aayakar Bhawan, Hoshnagabad Road, Bhopal (Mp) 3. The Chief Commissioner Of Income-Tax-1, Aayakar Bhawan, M.K. Road, Mumbai- 400020 4. The Commissioner Of Income-Tax-3, Room No. 612, Aayakar Bhawan, M.K. Road, Mumbai- 400020 5. The Commissioner Of Income-Tax (Central), Aayakar Bhawan, Hoshnagabad Road, Bhopal (Mp) 6. The Additional Commissioner Of Income-Tax (Central), Aayakar Bhawan, Hoshnagabad Road, Bhopal (Mp) 7. The Deputy Commissioner Of Income-Tax, Central Circle, Central Revenue Building, P.S.: Civil Lines, Raipur, (Chhattisgarh) 492001 ---- Respondent For Petitioners : Shri Atul Singh, Advocate on behalf of Shri S.R. Rao, Advocate For Respondents : Shri Amit Chaudhary, Advocate 21 Hon'ble Shri Justice Prashant Kumar Mishra Order On Board 14/09/2016 1. Learned counsel for the petitioners seeks permission of the Court to withdraw the writ petitions. He would also submit that the petitioners desire to move the writ petition afresh. 2. Prayer allowed. 3. In view of the above stated submission, the writ petitions are dismissed as withdrawn. Sd/- Judge Prashant Kumar Mishra Ashu "