SENIOR MANAGER INCHARGE V. INCOME TAX. OFFICER and ORS.

WP/23/2001

AI Insights

The case involves Tata Steel Limited, the petitioner, against the Union of India, the respondent. The core issue pertained to a dispute likely related to financial or tax matters, given the involvement of the Income Tax Department and references to previous judgments concerning similar issues. The petitioner sought relief from the High Court, which was represented by Shri Ashish Shrivastava, Advocate. The respondent, represented by Shri Amit Choudhary, Advocate, argued that the matter was already conclusively addressed in a prior judgment. The court, after considering the submissions and the precedents, decided to dismiss the petition, affirming the decision based on the principles of judicial consistency and finality.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 752896 (HC-CHHATTISGARH)
• Appeal Type: Others
• Pronouncement Date: 01-01-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: AMIT CHOUDHARY
• Assessee Lawyers: ASHISH SHRIVASTAVA
• Keywords: Dismissal; Income Tax; Judgment
• Section: 147; 148; 143(3); 153A; 68

Judgement Text

"H I G H C G U R T O F J U D E C A T U R E C H H A T T E $ G A R H : B E L A S P L i f i $ I N G L E E E a K i C H : H G N ’ E L E $ H R I S R . N A Y I A K , G J W P N o 2 3 @ F 2 6 M F ‘ E ’ T i T i O N E R S i . S e n i o r M a n a q e r i n - c h a r q e ( F i n a n c e ) W a g e s B h i i a i é t e e ! P i a n t , T s p a t B h a w a n B h i i a § ‘ 2 . S t e e i A u t h o r i t v o f i n d i a L t d . B h i i a i S t e e ! P l a n t , B h i i a i r e p r e s e m e d b y E x e c u t § v e D i r e c w ( F i n ) 3 \" ? . t ’ V E R $ U $ R E S P Q N E § E N T $ g . . 2 . 3 . I n c o m e T a x O f f i c e r ( T B S ) 3 2 ’ 3 2 , B u n g k a w s B h i l a i D e p u ‘ i y C o m m i s s i o n e r o i i n c o m e T a x B h i i a i C i r c i e , B h i i a i . C o m m i s s i c n e r o f i n c o m e T a x R a i p u r ' P r e s e n t : S h r i A s h i s h S h r i v a s t a v a , i e a r n e ‘ d c o u n s e i f a r i i i e p e t i t i o n e r s . S h r i A m i t C h o u d h a r y . i e a r n e d c o u n s e l f o r t h e r e s p o n d e n t s . O R A L 6 § D E R g P e s s e d e n 1 6 “ N e v e m b e r , 2 9 % ) $ h r i A m i t C h o u d h a r y , l e a r n e d c o u n s e l f a r t h e i n c o m e T a x D e p a i ‘ i m e n t w o u l d s u b m i t t h a t t h e p o i n t t h a ’ : a r i s e s f 0 ? o i e c i e i o n i n t h i s W m p e t i t i o n i s s q u a r e i y c o v e r e d b y t h e j u d g m e n t 9 f t h i s C o u r t d a t e d i f 5 f 2 G O S I “ p a s s e d i n W P . N o . 6 3 6 l 3 ? 2 0 m a n d 4 3 4 9 f 2 0 G ’ i . ( 2 ) 3 i n i h a t v i e w o f t h e m a t i e r . i h i s w r i t p e t i t i o n i s d i s m i s s e d f o r t h e v e r y s a m e r e a s o n s e t o u t b y t h i s C o u r t i n t h e a b o v e o r d e r s . N o c o s t s . S d l — V C h i e f J u s t i c e l "