M/s Gurushree Buildcon Private Limited and M/s Gurushree Industries Private Limited and M/s Gurushree Minerals Private Limited V. Assistant Commissioner of Income Tax Circle 1 (1) Bilaspur and Principal Commissioner of Income Tax Raipur-1 and Union of India

WPT/58/2023

AI Insights

The case involves three separate writ petitions filed by M/s Gurushree Buildcon Private Limited, M/s Gurushree Industries Private Limited, and M/s Gurushree Minerals Private Limited against the Assistant Commissioner of Income Tax Circle 1(1), Bilaspur, the Principal Commissioner of Income Tax Raipur-1, and the Union of India through the Secretary, Ministry of Finance, Department of Revenue. The petitions were filed to challenge the show cause notices issued by the Income Tax authorities. The petitioners, represented by Mr. Ritesh Goel and Mr. Hari Agrawal, sought to withdraw their petitions with the intention of addressing the jurisdictional issue of the show cause notices at the appellate level. The court, presided over by Hon'ble Justice Rakesh Mohan Pandey, granted permission for withdrawal and emphasized that the Commissioner of Income Tax (Appeals) should conclude the pending appeals within six months from the receipt of the court's order.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 672396 (HC-CHHATTISGARH)
• Appeal Type: Others
• Pronouncement Date: 07-09-2023
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: AJAY KUMRANI; ANMOL SHARMA
• Assessee Lawyers: RITESH GOEL; HARI AGRAWAL
• Keywords: Income Tax; Jurisdiction; Show cause notice; Withdrawal of petitions

Judgement Text

"NAFR HIGH COURT OF CHHATTISGARH, BILASPUR WP(T) No. 58 of 2023  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. ---- Petitioner Versus 1. Assistant Commissioner of Income Tax Circle 1 (1) Bilaspur Having His Office At Aayakar Bhawan, Vyapar Vihar, Bilaspur, Chhattisgarh 495001. 2. Principal Commissioner of Income Tax Raipur-1, Having His Office At New C.R. Building, Civil Lines, Raipur, Chhattisgarh. 3. Union of India Through The Secretary, Ministry of Finance, Department of Revenue, Having His Office At The Central Secretariat, North Block, New Delhi-110001. ---- Respondents WP(T) No. 60 of 2023  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 ---- Petitioner Versus 1. Assistant Commissioner of Income Tax Circle 1(1), Bilaspur Having His Office At Aayakar Bhawan, Vyapar Vihar, Bilaspur, Chhattisgarh 495001. 2. Principal Commissioner of Income Tax Raipur-1, Having His Office At New C.R. Building, Civil Lines, Raipur, Chhattisgarh. 3. Union of India Through The Secretary, Ministry of Finance, Department of Revenue, Having His Office At The Central Secretariat, North Block, New Delhi. 110001. ---- Respondents And WP(T) No. 63 of 2023  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. ---- Petitioner Versus 1. Assistant Commissioner of Income Tax Circle 1(1), Bilaspur Having His Office At Aayakar Bhawan, Vyapar Vihar, Bilaspur, Chhattisgarh – 495001. 2. Principal Commissioner of Income Tax Raipur-1, Having His Office At New C.R. Building, Civil Lines, Raipur, Chhattisgarh. 3. Union of India Through The Secretary, Ministry of Finance, Department of Revenue, Having His Office At The Central Secretariat, North Block, New Delhi - 110001. ---- 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 Hon’ble Shri Justice Rakesh Mohan Pandey Order on Board 07.09.2023 1. 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. 2. No objection from other side. 3. Permission granted. 4. 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. Sd/- (Rakesh Mohan Pandey) Judge vatti "