East West Finvest India Ltd. V. Principal Commissioner Of Income Tax

WPT/373/2017

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The case involves multiple Writ Petitions filed by various companies against the Income Tax Department officials in Bilaspur, Chhattisgarh. The petitioners sought to challenge certain actions or decisions made by the tax authorities. However, during the proceedings, it was revealed that the final assessment orders had already been passed against each of the petitioners. Consequently, the petitioners' counsel requested to withdraw the petitions, seeking liberty to challenge the assessments in the future if necessary. The court dismissed the petitions as infructuous, acknowledging the completion of the assessment process but allowing the petitioners the option to contest the assessments later.

• Counselvise Citation: [2018] 140 COUNSELVISE.COM (IT) 749002 (HC-CHHATTISGARH)
• Appeal Type: Others
• Pronouncement Date: 05-02-2018
• Assessment Year: misc
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: NAUSHINA ALI
• Assessee Lawyers: S RAO
• Keywords: Assessment Order; Income Tax; Infructuous; Writ petition

Judgement Text

"1 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 354 of 2017 Seleno Steels Ltd., G.S.Mandir Road, Nayaganj, P.S.Raigarh, District Raigarh (C.G.). ---Petitioner Versus 1. Principal Commissioner of Income Tax, Aaykar Bhawan, Vyapar Vihar, P.S.Tarbahar, Bilaspur (C.G.) PIN 495001. 2. Joint Commissioner of Income Tax, Range-1, Income Tax Office, Mahima Complex, Vyapar Vihar, P.S.Tarbahar, Bilaspur (C.G.) PIN 495001. 3. Income Tax Officer, Ward-1, Aaykar Bhawan, Chakradhar Nagar, Raigarh (C.G.). ---Respondents WPT No. 368 of 2017 Trimurthi Finvest Ltd., Kamla Hari Vila, Beside Apollo Pharmacy, Vidya Nagar Main Road, PS Tarbahar, Bilaspur (C.G.) Pin 495001. ---Petitioner Versus 1. Principal Commissioner of Income Tax, Aaykar Bhawan, Vyapar Vihar, P.S.Tarbahar, Bilaspur (C.G.) PIN 495001. 2. Joint Commissioner of Income Tax, Range-1, Income Tax Office, Mahima Complex, Vyapar Vihar, P.S.Tarbahar, Bilaspur (C.G.) PIN 495001. 3. Deputy Commissioner of Income Tax, Circle-1(1), Income Tax Office, Mahima Complex, Vyapar Vihar, P.S.Tarbahar, Bilaspur (C.G.) pin 495001. ---Respondents WPT No. 365 of 2017 Purvi Finvest Ltd., Kamla Hari Vila, Beside Apollo Pharmacy, Vidya Nagar Main Road, PS Tarbahar, Bilaspur (C.G.) Pin 495001. ---Petitioner Versus 1. Principal Commissioner of Income Tax, Aaykar Bhawan, Vyapar Vihar, P.S.Tarbahar, Bilaspur (C.G.) PIN 495001. 2 2. Joint Commissioner of Income Tax, Range-1, Income Tax Office, Mahima Complex, Vyapar Vihar, P.S.Tarbahar, Bilaspur (C.G.) PIN 495001. 3. Deputy Commissioner of Income Tax, Circle-1(1), Income Tax Office, Mahima Complex, Vyapar Vihar, P.S.Tarbahar, Bilaspur (C.G.) pin 495001. ---Respondents WPT No. 375 of 2017 Purvi Finvest Ltd., Kamla Hari Vila, Beside Apollo Pharmacy, Vidya Nagar Main Road, PS Tarbahar, Bilaspur (C.G.) Pin 495001. ---Petitioner Versus 1. Principal Commissioner of Income Tax, Aaykar Bhawan, Vyapar Vihar, P.S.Tarbahar, Bilaspur (C.G.) PIN 495001. 2. Joint Commissioner of Income Tax, Range-1, Income Tax Office, Mahima Complex, Vyapar Vihar, P.S.Tarbahar, Bilaspur (C.G.) PIN 495001. 3. Deputy Commissioner of Income Tax, Circle-1(1), Income Tax Office, Mahima Complex, Vyapar Vihar, P.S.Tarbahar, Bilaspur (C.G.) pin 495001. ---Respondents WPT No. 366 of 2017 East West Finvest India Ltd., Kamla Hari Vila, Beside Apollo Pharmacy, Vidya Nagar Main Road, PS Tarbahar, Bilaspur (C.G.) Pin 495001. ---Petitioner Versus 1. Principal Commissioner of Income Tax, Aaykar Bhawan, Vyapar Vihar, P.S.Tarbahar, Bilaspur (C.G.) PIN 495001. 2. Joint Commissioner of Income Tax, Range-2, Income Tax Office, Mahima Complex, Vyapar Vihar, P.S.Tarbahar, Bilaspur (C.G.) PIN 495001. 3. Deputy Commissioner of Income Tax, Circle-2(1), Income Tax Office, Mahima Complex, Vyapar Vihar, P.S.Tarbahar, Bilaspur (C.G.) pin 495001. ---Respondents WPT No. 367 of 2017 East West Finvest India Ltd., Kamla Hari Vila, Beside Apollo Pharmacy, Vidya Nagar Main Road, PS Tarbahar, Bilaspur (C.G.) Pin 495001. ---Petitioner Versus 3 1. Principal Commissioner of Income Tax, Aaykar Bhawan, Vyapar Vihar, P.S.Tarbahar, Bilaspur (C.G.) PIN 495001. 2. Joint Commissioner of Income Tax, Range-2, Income Tax Office, Mahima Complex, Vyapar Vihar, P.S.Tarbahar, Bilaspur (C.G.) PIN 495001. 3. Deputy Commissioner of Income Tax, Circle-2(1), Income Tax Office, Mahima Complex, Vyapar Vihar, P.S.Tarbahar, Bilaspur (C.G.) pin 495001. ---Respondents WPT No. 374 of 2017 Purvi Finvest Ltd., Kamla Hari Vila, Beside Apollo Pharmacy, Vidya Nagar Main Road, PS Tarbahar, Bilaspur (C.G.) Pin 495001. ---Petitioner Versus 1. Principal Commissioner of Income Tax, Aaykar Bhawan, Vyapar Vihar, P.S.Tarbahar, Bilaspur (C.G.) PIN 495001. 2. Joint Commissioner of Income Tax, Range-1, Income Tax Office, Mahima Complex, Vyapar Vihar, P.S.Tarbahar, Bilaspur (C.G.) PIN 495001. 3. Deputy Commissioner of Income Tax, Circle-1(1), Income Tax Office, Mahima Complex, Vyapar Vihar, P.S.Tarbahar, Bilaspur (C.G.) pin 495001. ---Respondents WPT No. 364 of 2017 Scan Ispats Limited, Present Address 22 KM Stone, Vill Punjipathra, Gharghora Road, Raigarh (CG) Pin 496001 (Previously at : Flat No.202, C-Block, 2nd Floor, Luis Road, Bhubaneshwar 752007). ---Petitioner Versus 1. Principal Commissioner of Income Tax, Aaykar Bhawan, Vyapar Vihar, P.S.Tarbahar, Bilaspur (C.G.) PIN 495001. 2. Joint Commissioner of Income Tax, Range-1, Income Tax Office, Mahima Complex, Vyapar Vihar, P.S.Tarbahar, Bilaspur (C.G.) PIN 495001. 3. Deputy Commissioner of Income Tax, Circle-1(1), Income Tax Office, Mahima Complex, Vyapar Vihar, P.S.Tarbahar, Bilaspur (C.G.) pin 495001. ---Respondents 4 WPT No. 363 of 2017 Trimurthi Finvest Ltd., Kamla Hari Vila, Beside Apollo Pharmacy, Vidya Nagar Main Road, PS Tarbahar, Bilaspur (C.G.) Pin 495001. ---Petitioner Versus 1. Principal Commissioner of Income Tax, Aaykar Bhawan, Vyapar Vihar, P.S.Tarbahar, Bilaspur (C.G.) PIN 495001. 2. Joint Commissioner of Income Tax, Range-1, Income Tax Office, Mahima Complex, Vyapar Vihar, P.S.Tarbahar, Bilaspur (C.G.) PIN 495001. 3. Deputy Commissioner of Income Tax, Circle-1(1), Income Tax Office, Mahima Complex, Vyapar Vihar, P.S.Tarbahar, Bilaspur (C.G.) pin 495001. ---Respondents WPT No. 373 of 2017 East West Finvest India Ltd., Kamla Hari Vila, Beside Apollo Pharmacy, Vidya Nagar Main Road, PS Tarbahar, Bilaspur (C.G.) Pin 495001. ---Petitioner Versus 1. Principal Commissioner of Income Tax, Aaykar Bhawan, Vyapar Vihar, P.S.Tarbahar, Bilaspur (C.G.) PIN 495001. 2. Joint Commissioner of Income Tax, Range-2, Income Tax Office, Mahima Complex, Vyapar Vihar, P.S.Tarbahar, Bilaspur (C.G.) PIN 495001. 3. Deputy Commissioner of Income Tax, Circle-2(1), Income Tax Office, Mahima Complex, Vyapar Vihar, P.S.Tarbahar, Bilaspur (C.G.) pin 495001. ---Respondents WPT No. 369 of 2017 Trimurthi Finvest Ltd., Kamla Hari Vila, Beside Apollo Pharmacy, Vidya Nagar Main Road, PS Tarbahar, Bilaspur (C.G.) Pin 495001. ---Petitioner Versus 1. Principal Commissioner of Income Tax, Aaykar Bhawan, Vyapar Vihar, P.S.Tarbahar, Bilaspur (C.G.) PIN 495001. 2. Joint Commissioner of Income Tax, Range-1, Income Tax Office, Mahima Complex, Vyapar Vihar, P.S.Tarbahar, Bilaspur (C.G.) PIN 495001. 5 3. Deputy Commissioner of Income Tax, Circle-1(1), Income Tax Office, Mahima Complex, Vyapar Vihar, P.S.Tarbahar, Bilaspur (C.G.) pin 495001. ---Respondents WPT No. 370 of 2017 Purvi Finvest Ltd., Kamla Hari Vila, Beside Apollo Pharmacy, Vidya Nagar Main Road, PS Tarbahar, Bilaspur (C.G.) Pin 495001. ---Petitioner Versus 1. Principal Commissioner of Income Tax, Aaykar Bhawan, Vyapar Vihar, P.S.Tarbahar, Bilaspur (C.G.) PIN 495001. 2. Joint Commissioner of Income Tax, Range-1, Income Tax Office, Mahima Complex, Vyapar Vihar, P.S.Tarbahar, Bilaspur (C.G.) PIN 495001. 3. Deputy Commissioner of Income Tax, Circle-1(1), Income Tax Office, Mahima Complex, Vyapar Vihar, P.S.Tarbahar, Bilaspur (C.G.) pin 495001. ---Respondents WPT No. 371 of 2017 East West Finvest India Ltd., Kamla Hari Vila, Beside Apollo Pharmacy, Vidya Nagar Main Road, PS Tarbahar, Bilaspur (C.G.) Pin 495001. ---Petitioner Versus 1. Principal Commissioner of Income Tax, Aaykar Bhawan, Vyapar Vihar, P.S.Tarbahar, Bilaspur (C.G.) PIN 495001. 2. Joint Commissioner of Income Tax, Range-2, Income Tax Office, Mahima Complex, Vyapar Vihar, P.S.Tarbahar, Bilaspur (C.G.) PIN 495001. 3. Deputy Commissioner of Income Tax, Circle-2(1), Income Tax Office, Mahima Complex, Vyapar Vihar, P.S.Tarbahar, Bilaspur (C.G.) pin 495001. ---Respondents WPT No. 372 of 2017 Trimurthi Finvest Ltd., Kamla Hari Vila, Beside Apollo Pharmacy, Vidya Nagar Main Road, PS Tarbahar, Bilaspur (C.G.) Pin 495001. ---Petitioner Versus 1. Principal Commissioner of Income Tax, Aaykar Bhawan, Vyapar Vihar, P.S.Tarbahar, Bilaspur (C.G.) PIN 495001. 6 2. Joint Commissioner of Income Tax, Range-1, Income Tax Office, Mahima Complex, Vyapar Vihar, P.S.Tarbahar, Bilaspur (C.G.) PIN 495001. 3. Deputy Commissioner of Income Tax, Circle-1(1), Income Tax Office, Mahima Complex, Vyapar Vihar, P.S.Tarbahar, Bilaspur (C.G.) pin 495001. ---Respondents For respective petitioner : Shri S.Rajeshwara Rao, Advocate. For resp.No.3/Income Tax : Ms.Naushina Afrin Ali, Advocate. Hon'ble Shri Justice P. Sam Koshy Order on Board 05/02/2018 1. The learned counsel for the Income Tax Department submits that, pending the petition before this Court, the assessing authority has already passed the final assessment order against each of the petitioners. 2. The said fact is not disputed by the learned counsel for the petitioner. 3. At this stage, the counsel for the petitioner submits that, since, the final assessment orders have already been passed, he be permitted to withdraw the present Writ Petition with liberty to challenge the subsequent development. 4. In view of the submission made by the counsel for the petitioner, the present Writ Petition stands dismissed as having become infructous with the aforesaid liberty. Sd/- (P. Sam Koshy) Sumit JUDGE "