M/S Chhattisgarh Sales ... vs Union Of India
2022 Latest Caselaw 5432 Chatt

                        HIGH COURT OF CHHATTISGARH, BILASPUR
                                         Order Sheet
                                     WPT No. 197 of 2022
                   M/s Chhattisgarh Sales Corporation Versus Union Of India



25/08/2022         Mr. Siddharth Dubey, Advocate for the petitioner.

                   Mr. Ramakant Mishra, Assistant Solicitor General for Union of India/
             Respondent No.1.

Ms. Naushina Afrin Ali, Advocate for respondents.

Heard.

Learned counsel for the petitioner would submit that as per section 148 proviso clause (c) of the Income Tax Act, that the proceedings under this Act is not applicable as the case of the petitioner falls within the ambit of section 153C of the IT Act. He would further point out certain transfer order by which the cases of the petitioner has been transferred from DCIT Bilaspur to ACIT Central -1 Raipur.

Let reply be filed by the revenue whether the judgment passed by the Hon'ble Division Bench touches the issue raised in this petition.

List this case on 02.09.2022.

Sd/-

(Narendra Kumar Vyas) Judge

santosh