Additional Commissioner Of Income Tax vs M/S South Eastern Coalfields Limited ...
2025 Latest Caselaw 1085 Chatt

Chattisgarh High Court

Additional Commissioner Of Income Tax vs M/S South Eastern Coalfields Limited ... on 4 August, 2025

Author: Sanjay K. Agrawal

Bench: Sanjay K. Agrawal

                                                            1




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      signed by                                                               2025:CGHC:38356-DB
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PAWAN KUMAR
KUMAR Date:
      2025.08.05
      11:17:02
      +0530
                                                                                                NAFR

                          HIGH COURT OF CHHATTISGARH AT BILASPUR

                                                TAXC No. 27 of 2022

             1 - Additional Commissioner Of Income Tax, Range -1, Bilaspur Chhattisgarh.
                                                                                          ... Appellant
                                                         versus
             1 - M/s South Eastern Coalfields Limited Seepat Road, Bilaspur Chhattisgarh.
                                                                                         ... Respondent
             For Appellant             :   Mr. Amit Choudhary and Mr. Ajay Kumarni, Advocates
             For Respondent(s)         :   Mr. Ajit Korde and Mr. M. K. Sinha, Advocates

                                    Hon'ble Shri Sanjay K. Agrawal and

                                    Hon'ble Shri Sachin Singh Rajput, JJ

                                                Judgment on Board


             04/08/2025
             Sanjay K. Agrawal, J.

Learned counsel for the appellant at the outset submits that since the assessment

order has been passed on 28.09.2021, the appeal has become infructuous.

Accordingly, the appeal is disposed off as having become infructuous.

                      Sd/-                                                        Sd/-
             (Sanjay K. Agrawal)                                         (Sachin Singh Rajput)
                     Judge                                                        Judge




             Pawan