Bombay High Court
M/S Sutlej Transport Com. Thr ... vs The Union Of India, Ministry Of ... on 26 September, 2016
Bench: B.P. Dharmadhikari
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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
NAGPUR BENCH
WRIT PETITION NO. 3555 OF 2012
AND
WRIT PETITION NO. 467 OF 2010
WRIT PETITION NO. 3555 OF 2012
Balvinder Singh s/o Harminder Singh,
aged about 50 years, occupation -
Business, r/o Plot No. B-508, Near
Vishwajyoti Housing Society, New
Colony, Nagpur. ... PETITIONER
Versus
1. The Union of India,
Ministry of Finance, South Block,
New Delhi - through its Secretary.
2. The Assistant Commissioner of
Income-Tax, Circle - 8, Nagpur. ... RESPONDENTS
Shri S.V. Purohit, Advocate for the petitioners.
Shri Anand Parchure, Advocate for respondent No. 2.
.....
WRIT PETITION NO. 467 OF 2010
M/s. Sutlej Transport Company,
A registered Partnership Firm, having
its place of business at Chadda Building,
Kosara Road, Padoli, Chandrapur 442407,
through its Authorized partner
Shri Manish s/o Krishnakumar Chadda. ... PETITIONER
Versus
1. The Union of India,
Ministry of Finance, South Block,
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New Delhi - through its Secretary.
2. The Income-Tax Officer Ward - 3,
Chandrapur Range, Advocate
Ramavatar Building, Civil Lines,
Chandrapur.
3. The Income Tax Officer (TDS)
Ward - 2(3), Chandrapur Circle,
Advocate Ramavatar Building,
Civil Lines, Chandrapur ... RESPONDENTS
Shri S.V. Purohit, Advocate for the petitioners.
Shri Anand Parchure, Advocate for respondent Nos. 2 & 3.
.....
CORAM : B.P. DHARMADHIKARI &
A.S. CHANDURKAR, JJ.
SEPTEMBER 26, 2016.
ORAL JUDGMENT : (PER B.P. DHARMADHIKARI, J.)
Heard Shri Purohit, learned counsel for the
petitioners and Shri Parchure, learned counsel for the
respondent - income tax authorities.
2. In the light of orders of the Hon'ble Apex Court
dated 10.09.2014 in Transferred Case (Civil) No. 110 of 2011
and other matters, including the case of the petitioner in Writ
Petition No. 3555 of 2012, it is apparent that the course as
directed by the Hon'ble Apex Court in said order needs to be
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adopted here also.
3. Shri Purohit, learned counsel submits that in Writ
Petition No. 3555 of 2012, Appeal filed by the assessee
Balvinder Singh is pending before the Commissioner of Income-
Tax (Appeals). He is not sure whether any such appeal has
been presented by other assessee viz., M/s. Sutlej Transport
Company. However, he adds that as per his memory, perhaps
Appeal already preferred in that case has been allowed and
disposed of in favour of the assessee. He seeks time to verify
these facts.
4. If the appeal filed by M/s. Sutlej Transport
Company is already allowed, it is apparent that it may not have
any grievance surviving now for adjudication. If there is any
order to the contrary, remedy of filing further appeal to the
Income Tax Appellate Tribunal, wherein directions of the
Hon'ble Apex Court dated 10.09.2014 (supra) can be pressed
into service, is available.
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5. The petitioner - assessee - Balvinder Singh can seek
expeditious disposal of appeal before the CIT(A) and proceed
further in the matter in accordance with law. In any case, we
find that the controversy stands covered by the directions
contained in the orders of the Hon'ble Apex Court dated
10.09.2014.
6.
Hence, with liberty to the parties to proceed further
in the matter in accordance with law and with liberty to the
assessee to approach this Court again, if the grievance survives
thereafter, we dispose of both the petitions. Rule discharged.
However, in the facts and circumstances of the case, there shall
be no order as to costs.
JUDGE JUDGE
******
*GS.
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C E R T I F I C A T E
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