Ram Prasad Soren and Anup Aind and Pujan Prasad Khalkho and Lucas Guria and Rajiv Hembrom Koomar and Bhagmat Marandi V. Union of India and Chief Commissioner of Income Tax Guwahati and Commissioner of Income Tax (Technical) Guwahati and The Joint Commissioner of Income Tax Range Tezpur and The Income Tax Officer (TDS) Tezpur and NHPC Limited and Chief General Manager Subansiri Lower NE Project

WP(C)/291/2019

AI Insights

The case involved multiple petitioners residing in Arunachal Pradesh, who were aggrieved by certain tax assessments or decisions made by the Income Tax Department. They filed a writ petition against the Union of India and other respondents, including various officials of the Income Tax Department and NHPC Limited, seeking relief. During the proceedings, it was revealed that the Income Tax Department had issued a certificate under Section 197, granting the requested exemption to the petitioners. Consequently, the petitioners, through their counsel, decided not to pursue the matter further, leading to the closure of the writ petition as not pressed.

• Counselvise Citation: [2020] 140 COUNSELVISE.COM (IT) 814962 (HC-MISC)
• Appeal Type: Others
• Pronouncement Date: 28-04-2020
• Assessment Year: misc
• Laws Referred To: Section 197
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: S SARMA
• Assessee Lawyers: C GOSWAMI
• Keywords: Income tax exemption; Infructuous; Virtual Court; Writ petition
• Section: 197

Judgement Text

"Page No.# 1/4 GAHC010008312019 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C) 291/2019 1:RAM PRASAD SOREN AND 5 ORS. S/O- SRI SAWNA MANJHI, R/O- VILL- CHARGI, P.O- CHARGI, DIST- BOKARO, JHARKHAND, PRESENT R/O- KOLAPTUKAR, DOLLUNGMUKH CIRCLE, P.O- DOLLUNGMUKH, DIST- KAMALE, ARUNACHAL PRADESH, PIN- 791120 2: ANUP AIND S/O- LATE STEPHAN AIND R/O- VILL- GEL CHURCH SINGHANI P.O- KORRA DIST- HAZARIBAG JHARKHAND PRESENT R/O- KOLAPTUKAR DOLLUNGMUKH CIRCLE P.O- DOLLUNGMUKH DIST- KAMALE ARUNACHAL PRADESH PIN- 791120 3: PUJAN PRASAD KHALKHO S/O- SRI ANAND KUMAR KHALKHO R/O- VILL- ITOR P.O- MAHULPANI P.S- CHAKRADHARPUR DIST- WEST SINGHBHUM JHARKHAND PRESENT R/O- KOLAPTUKAR DOLLUNGMUKH CIRCLE P.O- DOLLUNGMUKH DIST- KAMALE ARUNACHAL PRADESH PIN- 791120 Page No.# 2/4 4: LUCAS GURIA S/O- LATE JOSHEPH GURIA R/O- ASHOKPURAM P.O- DORANDA P.S- ARGORA DIST- RANCHI JHARKHAND PRESENT R/O- KOLAPTUKAR DOLLUNGMUKH CIRCLE P.O- DOLLUNGMUKH DIST- KAMALE ARUNACHAL PRADESH PIN- 791120 5: RAJIV HEMBROM KOOMAR S/O- SRI JIDAONRUSEN HEMBROM KOOMAR R/O- MINERVA MENTION PACHAMBA MISSION P.O- PACHAMBA DIST- GIRIDIH JHARKHAND PRESENT R/O- KOLAPTUKAR DOLLUNGMUKH CIRCLE P.O- DOLLUNGMUKH DIST- KAMALE ARUNACHAL PRADESH PIN- 791120 6: BHAGMAT MARANDI S/O- SRI SHALKHAN MARANDI R/O- PALASHI RANI PARA P.O- PALASHI P.S- BIZPUR DIST- NORTH 24 PARGANAS WEST BENGAL PRESENT R/O- KOLAPTUKAR DOLLUNGMUKH CIRCLE P.O- DOLLUNGMUKH DIST- KAMALE ARUNACHAL PRADESH PIN- 79112 VERSUS 1:UNION OF INDIA AND 6 ORS. Page No.# 3/4 REP. BY THE MIN OF FINANCE, GOVT OF INDIA, NEW DELHI- 110001 2:CHIEF COMMISSIONER OF INCOME TAX GUWAHATI- 05 3:COMMISSIONER OF INCOME TAX (TECHNICAL) GUWAHATI- 05 4:THE JOINT COMMISSIONER OF INCOME TAX RANGE TEZPUR NEW AAYAKAR BHAWAN EX POLICE LINE TEZPUR ASSAM PIN- 784001 5:THE INCOME TAX OFFICER (TDS) NEW AAYKAR BHAWAN EX POLICE LINE TEZPUR ASSAM PIN-784001 6:NHPC LIMITED TO BE REP. BY THE CHAIRMAN CUM MANAGING DIRECTOR SECTOR- 33 FARIDABAD HARYANA 7:CHIEF GENERAL MANAGER SUBANSIRI LOWER NE PROJECT KOLAPTUKAR DOLLUNGMUKH CIRCLE P.O- DOLLUNGMUKH DIST- KAMALE ARUNACHAL PRADESH PIN- 79112 Advocate for the Petitioner : MR. C GOSWAMI Advocate for the Respondent : SC, INCOME TAX Page No.# 4/4 BEFORE HONOURABLE MR. JUSTICE SOUMITRA SAIKIA ORDER Date : 28-04-2020 The Court proceeding have been conducted by means of creating a Virtual Court with the help of technology, so as to maintain distance between the staff, Advocates and the Presiding Judge. Heard Mr. C. Goswami, learned counsel for the petitioners. Also heard Mr. S. Sarma, learned senior standing counsel for the Income Tax Department and Mr. R. K, D. Choudhury, learned counsel for the respondent Nos. 6 and 7. Mr. Goswami, learned counsel for the petitioner submits that the grievance of the petitioners has already been addressed to by the Department by issuing the necessary certificate under Section 197 by confirming the exemption upon the petitioners. Accordingly, the writ petition has become infructuous and therefore he does not wish to proceed in the matter therefore. On such submissions, the present writ petition is closed as not pressed. The learned counsel for the petitioner has submitted that he has also filed the affidavit-in-reply to the affidavit-in-opposition filed by the respondent Nos. 6 and 7 wherein at Annexure-1 (page 8), the certificate issued by the Income Tax Department granting exemption is enclosed. Copy of the said affidavit-in-opposition is not available on record. However, a copy of this affidavit has been passed over to the Court master is kept on the Court’s record. The Annexure- 1 page- 8 is perused and it is seen that the same is the certificate of exemption issued by the Income Tax Department to the petitioner granting exemption under Section 197. This writ petition is, accordingly, disposed of. JUDGE Comparing Assistant "