CHHATTISGARH DISTILLERIES LIMITED V. UNION OF INDIA

WPT/66/2022

AI Insights

The case involves multiple writ petitions filed by Chhattisgarh Distilleries Limited and Ratnakar Rao against various income tax authorities concerning disputes under the Income Tax Act. The petitions were filed in the High Court of Chhattisgarh, Bilaspur, and sought judicial intervention on matters presumably related to tax assessments or disputes. However, during the proceedings, the petitioner's counsel expressed a desire to withdraw the petitions but requested the court to grant liberty to file an appeal to the Appellate Authority under Section 246-A of the Income Tax Act. The court granted this request, leading to the dismissal of the petitions as withdrawn but allowing for the possibility of an appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 724036 (HC-CHHATTISGARH)
• Appeal Type: Others
• Pronouncement Date: 18-05-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: SANJEEV PANDEY
• Assessee Lawyers: S RAJESHWAR RAO
• Keywords: Income Tax; Liberty to file appeal; Withdrawal of petitions
• Section: 246 A

Judgement Text

"1 NAFR HIGH COURT OF CHHATTISGARH, BILASPUR WPT No. 64 of 2022 Chhattisgarh Distilleries Limited Through Director Ramakant Shukla, Aged About 57 Yrs S/o Shri Badrinath Shukla, Regd. Office 6-B Express Tower, 42 A, Shakesperare Sarani, Theater Road, Kolkata, 700017, West Bengal Corporate Office Khapari, Kumhari, Police Station Durg, Pin 490042, Chhattisgarh. ---- Petitioner Versus 1. Union Of India Through Secretary, Central Board Of Direct Taxes, North Block, New Delhi. 2. Principal Commissioner Of Income-Tax Central, Aaykat Bhawan, Hoshangabad Road, Bhopal (Mp), District : Bhopal, Madhya Pradesh 3. Joint Commissioner Of Income Tax Range Central, Aaykat Bhawan Civil Lines, Raipur, Chhattisgarh., District : Raipur, Chhattisgarh 4. Assistant Commissioner Of Income-Tax Cental Circle-1, Aaykat Bhawan Civil Lines, Raipur, Chhattisgarh., District : Raipur, Chhattisgarh ---- Respondents And WPT No. 66 of 2022 Chhattisgarh Distilleries Limited Through Director Ramakant Shukla, Aged About 57 Years, S/o Shri Badrinath Shukla, Regd. Office 6- B Express Tower, 42 A, Shakesperare Sarani, Theater Road, Kolkata, 700017, West Bengal Corporate Office Khapari, Kumhari, P. S. Durg Pin- 490042 Chhattisgarh ---- Petitioner Versus 1. Union Of India Through Secretary, Central Board Of Direct Taxes, North Block, New Delhi 2. Principal Commissioner Of Income- Tax, Central Aaykar Bhawan, Hoshangabad Road, Bhopal (M P) 3. Joint Commissioner Of Income Tax Range Central, Aaykar Bhawan Civil Lines, Raipur Chhattisgarh 4. Assistant Commissioner Of Income Tax Central Circle- 1, Aaykar Bhawan Civil Lines, Raipur Chhattisgarh ---- Respondents And WPT No. 69 of 2022 Chhattisgarh Distilleries Limited Through Director Ramakant Shukla , Aged About 57 Years S/o Shri Badri Nath Shukla , Regd. Office 6- B Express Tower, 42a, Shakesperare Sarani, Theater Road , Kolkata, 700017, West Bengal Corporation Office , Khapari, Kumhari, Police Station Durg Pin 490042 Chhattisgarh. 2 ---- Petitioner Versus 1. Union Of India Through Secretary, Central Board Of Direct Taxes, North Block, New Delhi. 2. Principal Commissioner Of Income Tax Central , Aaykar Bhawan, Hoshangabad Road, Bhopal Madhya Pradesh. 3. Joint Commissioner Of Income Tax Central Range, Aayakar Bhawan Civil Lines, Raipur Chhattisgarh. 4. Assistant Commissioner Of Income Tax Central Circle 1, Aaykar Bhawan, Civil Lines, Raipur Chhattisgarh. ---- Respondents And WPT No. 70 of 2022 Chhattisgarh Distilleries Limited Through Director Ramakant Shukla, Aged About 57 Yrs S/o Shri Badrinath Shukla, Regd. Office 6-B Express Tower, 42 A, Shakesperare Sarani, Theater Road, Kolkata, 700017, West Bengal Corporate Office Khapari, Kumhari Ps Durg- Pin 490042 Chhattisgarh, District : Durg, Chhattisgarh ---- Petitioner Versus 1. Union Of India Through Secretary, Central Board Of Direct Taxes, North Block, New Delhi, District : New Delhi, Delhi 2. Principal Commissioner Of Income-Tax, Central Aaykar Bhawan, Hoshangabad Road, Bhopal (Mp), District : Bhopal, Madhya Pradesh 3. Joint Commissioner Of Income Tax, Range Central, Aaykar Bhawan Civil Lines, Raipur Chhattisgarh, District : Raipur, Chhattisgarh 4. Assistant Commissioner Of Income-Tax, Central Circle-1, Aaykar Bhawan, Civil Lines, Raipur Chhattisgarh, District : Raipur, Chhattisgarh ---- Respondents And WPT No. 51 of 2022 Ratnakar Rao S/o Shri Chalsani Venkateshwar Rao Aged About 63 Years Mig 196, Padmanabhpur , Police Station Durg Pin 491001 Chhattisgarh. ---- Petitioner Versus 1. Union Of India Through Secretary, Central Board Of Direct Taxes, North Block, New Delhi. 2. Principal Commissioner Of Income Tax Raipur 1 Aaykar Bhawan, Civil Lines Raipur Chhattisgarh. 3. Joint Commissioner Of Income Tax Range 1, Aaykar Bhawan, New Civic Centre, Bhilai , District Durg Chhattisgarh Pin 490006 4. Income Tax Officer Ward 1(1) , Aaykar Bhawan, New Civic Centre, Bhilai , District Durg Chhattisgarh Pin 490006 3 5. Assistant Commissioner Of Income Tax Central Circle 1, Aaykar Bhawan, Civil Lines, Raipur Chhattisgarh. ---- Respondents For Petitioners : Mr. S. Rajeshwar Rao, Advocate For Respondents : Mr. Sanjeev Pandey, Sr. Panel Lawyer. Hon'ble Smt Justice Rajani Dubey Order on Board 18 /05/2023 1. Learned counsel for the petitioner submits that he wants to withdraw these petitions. However, he prays for liberty to file appropriate appeal before the Appellate Authority under Section 246-A of the Income Tax Act. 2. Accordingly, the aforesaid petitions are dismissed as withdraw with liberty as prayed for. 3. Interlocutor applications for urgent hearing of the case and hearing during summer vacation filed in respective petitions stand disposed of. Sd/- (Rajani Dubey) Vacation Judge pkd "