Prime Liquors & Leasing Pvt. Ltd. and S. Manjit Singh and Amolak Singh Bhatia and Harvansh Singh Bhatia and Surjeet Singh Bhatia and Gulab Singh Bhatia and Harjinder Singh and Ratan Trader V. Union of India and Chief Commissioner of Income Tax Bhopal and Commissioner of Income Tax, Jabalpur and Central Board of Direct Taxes, Ministry of Finance, Department of Revenue, Government of India

WP/2048/1996

AI Insights

The case involves Prime Liquors & Leasing Pvt. Ltd. and others as petitioners against the Union of India and others as respondents. The petitioners challenged an assessment related to income tax for a specific period. The court noted that similar issues had been previously decided by the High Court of Madhya Pradesh in a related case. The court advised the petitioners to approach the Assessing Officer with their concerns, referencing the relevant provisions of the Income Tax Act, 1961.

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 803360 (HC-CHHATTISGARH)
• Appeal Type: Others
• Pronouncement Date: 25-03-2012
• Assessment Year: misc
• Other Referred Cases: Harvansh and Sons, Raisen vs. Union of India and others, 2002 (4) M.P.L.J. 495
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: RAJEEV SHRIVASTAVA
• Assessee Lawyers: SOURABH SHARMA
• Keywords: Assessment; Finality; Income Tax; Writ petition
• Section: 226; 227

Judgement Text

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