VIKAS TRADECOM PRIVATE LIMITED V. DEPUTY COMMISSIONER OF INCOME (CENTRAL CIRCLE 1), RAIPUR

TAXC/66/2025

AI Insights

This case involves a series of tax appeals filed by various private limited companies against the Deputy Commissioner of Income Tax, Raipur. The appellants, through their authorized signatories, contested the tax liabilities imposed on them. Subsequent to the filing of these appeals, the appellants applied for and received a rectification of their tax liabilities under Section 154 of the Income Tax Act, 1961. This rectification was based on a prior order concerning Sona Power Pvt. Ltd. dated 29.03.2025. The rectification effectively nullified the tax liabilities, leading to the disposal of the appeals.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 667274 (HC-CHHATTISGARH)
• Appeal Type: High Court cases
• Pronouncement Date: 11-06-2025
• Assessment Year: misc
• Other Referred Cases: Sona Power Pvt. Ltd
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: AJAY KUMRANI; AMIT CHAUDHARI
• Assessee Lawyers: SALIL KAPOOR; ASHISH MITTAL
• Keywords: Income Tax; Rectification; Tax liability
• Section: 154

Judgement Text

"1 2025:CGHC:22988-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR TAXC No. 63 of 2025 1 - Puja Dealcom Private Limited Having Its Office At, Ward No. 39, Koyla Dept. 28, Howrah, Sibpur S.O., Howrah, West Bengal - 700032, Through Its Authorised Signatory, Shri Prem Kumar Agrawal. --- Appellant. versus 1 - Deputy Commissioner Of Income (Central Circle 1), Raipur Having Its Office At, Aaykar Bhawan, Civil Lines, Raipur, Chhattisgarh - 492001. --- Respondent. TAXC No. 66 of 2025 1 - Vikas Tradecom Private Limited Having Its Office At, H/ H-8, V.I.P. Road, P.O. Ashwininagar, Baguiatinorth, 24 Parganas, Kolkata, West Bengal- 700159, Through Its Authorised Signatory, Shri Rajendra Neelay. ---Appellant. Versus 1 - Deputy Commissioner Of Income (Central Circle 1), Raipur Having Its Office At, Aaykar Bhawan, Civil Lines, Raipur, Chhattisgarh- 492001 --- Respondent. AVINASH SHARMA Digitally signed by AVINASH SHARMA Date: 2025.06.12 10:36:23 +0530 2 TAXC No. 64 of 2025 1 - Nawab Vyapaar Private Limited Having Its Office At, Ward No. 39, Koyla Department, 28 No. Gali, Shibpur, Howrah, West Bengal 700032, Through Its Authorised Signatory, Shri Deepak Kumar Parira. ---Appellant. Versus 1 - Deputy Commissioner Of Income (Central Circle 1) Raipur, Having Its Office At, Aaykar Bhawan, Civil Lines, Raipur, Chhattisgarh - 492001. --- Respondent. TAXC No. 65 of 2025 1 - Muskan Dealers Private Limited, Having Its Office At, 5th Floor Gb 181, New Town North, 24 Parganas, Kolkata, West Bengal - 700092, Through Its Authorised Signatory, Shri Pramit Kotak ---Appellant. Versus 1 - Deputy Commissioner Of Income (Central Circle 1) Raipur, Having Its Office At, Aaykar Bhawan, Civil Lines, Raipur, Chhattisgarh – 492001 --- Respondent. For Appellants : Shri Salil Kapoor through V.C. with Shri Ashish Mittal, Advocates. For Respondents : Shri Ajay Kumrani appears on behalf of Shri Amit Chaudhari, Advocates. Division Bench Hon'ble Shri Jus tice Sanjay K. Agrawal & Hon'ble Shri Justice Deepak Kumar Tiwari Judgment on Board (11.06.2025) 3 Sanjay K. Agrawal, J. 1. Shri Salil Kapoor, learned counsel for the appellants submits that subsequent to passing of the impugned order, appellant preferred an application under Section 154 of the Income Tax Act, 1961 for rectification of the order dated 11.12.2024 which was granted vide order dated 27.05.2025 and now there is no tax liability and as such, the instant tax appeals may be disposed of. 2. Shri Ajay Kumrani, learned counsel for the Revenue is not in a position to dispute the aforesaid proposition. 3. In that view of the matter, also in view of the subsequent event and grant of application under Section 154 of the Income Tax Act, 1961 by order dated 27.05.2025, and that the order under Section 154 of the Income Tax Act has been passed in view of the order passed in Sona Power Pvt. Ltd by Assessing Officer on 29.03.2025, this batch of Appeals stand disposed of finally, leaving parties to bear their own cost(s). 4. All pending applications stands disposed of finally. Sd/- Sd/- (Sanjay K. Agrawal) (Deepak Kumar Tiwari) Judge Judge Avinash "