M/S Ram Avtar Agrawal Road Contruction ... vs Assistant Commissioner Of Income Tax
2025 Latest Caselaw 4096 Chatt

Chattisgarh High Court

M/S Ram Avtar Agrawal Road Contruction ... vs Assistant Commissioner Of Income Tax on 29 August, 2025

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                    HIGH COURT OF CHHATTISGARH AT BILASPUR
                                      WPT No. 96 of 2025
                  M/s Ram Avtar Agrawal Road Construction Private Limited
                                            Versus
                             Assistant Commissioner of Income Tax
                                          Order Sheet


              29/08/2025        Heard Mr. Soumitra Kesharwani, learned counsel

                           for the petitioner as well as Mr. Vijay Chawla holding

                           brief of Mr. Amit Chaudhary, learned counsel, appearing

                           for the respondent.

Learned counsel for the petitioner submits

though on the basis of concern being raised by them

before the learned Single Judge on 10.07.2025 that

since the impugned order is passed by learned Income

Tax Appellate Tribunal, the matter might be referred to

Division Bench and accordingly, the matter was ROHIT KUMAR CHANDRA Digitally signed by directed to be listed before Division Bench, but ROHIT KUMAR CHANDRA

subsequently, after due research, they came to know

that Income Tax Appellate Tribunal is not constituted

under Article 323-A or Article 323-B of the Constitution

of India, it is constituted much earlier in the year 1941

under Section 5(a) of the Income Tax Act, 1922,

therefore, the present matter be heard by the learned

Single Judge itself. He placed reliance on the Full

Bench Judgment of the Madhya Pradesh High Court at

Jabalpur in the matter of Media Distilleries Ltd. Vs.

General Secretary, Chhattisgarh Chemical Mill

Mazdoor Sangh, Rajnandgaon and Others , reported

in 2000 SCC OnLine MP 51.

In that view of the matter, Registry is directed to

list the matter before learned Single Judge having the

roster.

                   Sd/-                              Sd/-
            (Bibhu Datta Guru)                 (Ramesh Sinha)
                 Judge                           Chief Justice




Chandra