Joint Commissioner Of Income Tax vs South Eastern Coalfields Ltd
2025 Latest Caselaw 1633 Chatt

Chattisgarh High Court

Joint Commissioner Of Income Tax vs South Eastern Coalfields Ltd on 8 August, 2025

HIGH COURT OF CHHATTISGARH AT BILASPUR

TAXC No. 155 of 2024 DEPUTY COMMISSIONER OF INCOME TAX, versus SOUTH EASTERN COALFIELDS LTD., Digitally signed by AVINASH AVINASH SHARMA SHARMA Date:

TAXC/151/2024,TAXC/153/2024,TAXC/23/2020 2025.08.11 11:19:39 +0530

Order Sheet

08/08/2025 Shri Ajay Kumrani appears on behalf of Shri Amit Chaudhari, counsel for the appellant.

Learned counsel for the appellant submits that the issue whether the removal of over-burden in an open cast mine would not fall within capital expenditure but the same would fall within the revenue expenditure is pending consideration before the Hon'ble Supreme Court in Special Leave to Appeal (C) No(s). 14256-14262/2025 in the matter of Northern Coal Fields Limited vs. Commissioner of Income Tax Jabalpur, therefore, he submits that this matter may be adjourned for six weeks awaiting the outcome of the judgment of Hon'ble Supreme Court. Accordingly, hearing of this appeal is adjourned.

Learned counsel for the appellant is requested to inform about the outcome of the aforesaid SLP pending before the Hon'ble Supreme Court.

List after 6 weeks.

                                              Sd/-                            Sd/-
                       Avinash          (Sanjay K. Agrawal)           (Deepak Kumar Tiwari)
                                               Judge                          Judge