Nitesh Kumar Shah V. Union of India Through Ministry of Finance and Central Board of Direct Taxes and Chief Commissioner of Income Tax, Madhya Pradesh and Commissioner of Income Tax, Central Revenue Building, Raipur and State of Madhya Pradesh Through Principal Secretary, Department of Forest and Madhya Pradesh State Minor Forest Produce (Trading & Development) Co-operative Federation Ltd and Conservator of Forest, Bilaspur Circle

WP/5177/1998

AI Insights

The case involves a writ petition filed by Nitesh Kumar Shah against the Union of India and other respondents concerning the computation and collection of Income Tax under Section 206C of the Income Tax Act on transactions related to the purchase of tendu leaves. The petitioner sought various reliefs including the production of records, a declaration that the respondents were not authorized to collect tax on the total amount payable excluding certain charges, and the quashing of demand letters issued by the respondents. The petitioner later decided to withdraw the petition, opting to address the matter through the appropriate forum.

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 820465 (HC-CHHATTISGARH)
• Appeal Type: Others
• Pronouncement Date: 19-02-2013
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: S K TIWARI; A SURANA; P DWIVEDI; P SHRIVASTAVA
• Assessee Lawyers: ASHISH SHRIVASTAVA
• Keywords: Certiorari; Certiorari; Exemption Certificate; Income Tax; Mandamus; Tendu leaves
• Section: 206C; 206

Judgement Text

"y^^^T^^ (y IN THE HI<^i COURT OF •JUDIGATUftE s JABALPUR. Writ Petition No»^1:^4' /Jl998<» PETITIONSR s Mtesh JKunar Shah a/o Shri Ravindra Kumar Shah» aged about 30 year@» r/o Darogapara^ ^A9.ar^^ Versus - •^ ^ f RSSPONDSNTS I- Union of India Through t Ministry of Finance, Morth Block^ New Delhi. ^ 2- Gentral Board o£ Mrectar Taxes» Through ? tts Chairman, C/10, Ministry of Pinance, Nprth Block New D@lhi. ^ t^ p^ 3^ Chief CoBimissioner of Inoome Tax, Nadtiya pradesh<» Bhopal^ Aaytear Bhavan^ Hoshangabad Road^ Bhopala 4- GomaisaionQr of lacome TaXf Central Bevenue Bulldj.ng, Givll Lines, RaipMr^ 5- Stafee of Madhya Pradesh Throiighs. Prinaipal Seeretary, Department of Forest^ Vallabh Bhavan, Bhogal^^ s. 6-» M*t>