Jharkhand High Court
M/S Esl Steel Limited (Earlier Known As ... vs Principal Chief Commissioner Of Income ... on 24 September, 2024
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P.(T) No.5141 of 2024
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M/s ESL Steel Limited (earlier known as Electrosteel Steels
Limited), a Company registered under the Companies Act,
1956, having its registered office and principal place of
business at Vill-Siyaljori, P.O. Jogidih, Opp-Bangaria, P.S.
Chandankiary, Bokaro, through its Deputy General
Manager (Accounts) Rajesh Kumar Pandey, Aged about 52
years, Son of Late Shambhu Pandey, Resident of Vastu
Vihar-4, Phase- 2, Road No. 5, P.O. Chas, P.S. Chas,
District Bokaro-827 013. ... ... Petitioner
Versus
1. Principal Chief Commissioner of Income Tax, having its
Office at Central Revenue Building, (Annexee), Beer
Chand Patel Marg, P.O. G.P.O., P.S. Kotwali, Town
Patna, District Patna-800 001.
2. Principal Commissioner of Income Tax, having its Office
at Central Revenue Building, 5A, Main Road, Ranchi,
P.O. G.P.O., P.S. Kotwali, Ranchi-834 001.
3. Deputy Commissioner of Income Tax, TDS Circle, having
its Office at Central Revenue Building (Annexee), 5A,
Main Road, Ranchi, P.O. G.P.O., P.S. Kotwali, Ranchi-
834 001.
4. Assistant Commissioner of Income Tax, TDS Circle,
having its Office at Central Revenue Building (Annexee),
5A, Main Road, Ranchi, P.O. G.P.O., P.S. Kotwali,
Ranchi-834 001. ... ... Respondents
With
M/s ESL Steel Limited (earlier known as Electrosteel Steels
Limited), a Company registered under the Companies Act,
1956, having its registered office and principal place of
business at Vill-Siyaljori, P.O. Jogidih, Opp-Bangaria, P.S.
Chandankiary, Bokaro, through its Deputy General
Manager (Accounts) Rajesh Kumar Pandey, Aged about 52
years, Son of Late Shambhu Pandey, Resident of Vastu
Vihar-4, Phase- 2, Road No. 5, P.O. Chas, P.S. Chas,
District Bokaro-827 013. ... ... Petitioner
Versus
1. Principal Chief Commissioner of Income Tax, having its
Office at Central Revenue Building, (Annexee), Beer
Chand Patel Marg, P.O. G.P.O., P.S. Kotwali, Town
Patna, District Patna-800 001.
2. Principal Commissioner of Income Tax, having its Office
at Central Revenue Building, 5A, Main Road, Ranchi,
P.O. G.P.O., P.S. Kotwali, Ranchi-834 001.
3. Deputy Commissioner of Income Tax, TDS Circle, having
its Office at Central Revenue Building (Annexee), 5A,
Main Road, Ranchi, P.O. G.P.O., P.S. Kotwali, Ranchi-
834 001.
4. Assistant Commissioner of Income Tax, TDS Circle,
having its Office at Central Revenue Building (Annexee),
5A, Main Road, Ranchi, P.O. G.P.O., P.S. Kotwali,
Ranchi-834 001. ... ... Respondents
With
M/s ESL Steel Limited (earlier known as Electrosteel Steels
Limited), a Company registered under the Companies Act,
1956, having its registered office and principal place of
business at Vill-Siyaljori, P.O. Jogidih, Opp-Bangaria, P.S.
Chandankiary, Bokaro, through its Deputy General
Manager (Accounts) Rajesh Kumar Pandey, Aged about 52
years, Son of Late Shambhu Pandey, Resident of Vastu
Vihar-4, Phase- 2, Road No. 5, P.O. Chas, P.S. Chas,
District Bokaro-827 013. ... ... Petitioner
Versus
1. Principal Chief Commissioner of Income Tax, having its
Office at Central Revenue Building, (Annexee), Beer
Chand Patel Marg, P.O. G.P.O., P.S. Kotwali, Town
Patna, District Patna-800 001.
2. Principal Commissioner of Income Tax, having its Office
at Central Revenue Building, 5A, Main Road, Ranchi,
P.O. G.P.O., P.S. Kotwali, Ranchi-834 001.
3. Deputy Commissioner of Income Tax, TDS Circle, having
its Office at Central Revenue Building (Annexee), 5A,
Main Road, Ranchi, P.O. G.P.O., P.S. Kotwali, Ranchi-
834 001.
4. Assistant Commissioner of Income Tax, TDS Circle,
having its Office at Central Revenue Building (Annexee),
5A, Main Road, Ranchi, P.O. G.P.O., P.S. Kotwali,
Ranchi-834 001. ... ... Respondents
With
M/s ESL Steel Limited (earlier known as Electrosteel Steels
Limited), a Company registered under the Companies Act,
1956, having its registered office and principal place of
business at Vill-Siyaljori, P.O. Jogidih, Opp-Bangaria, P.S.
Chandankiary, Bokaro, through its Deputy General
Manager (Accounts) Rajesh Kumar Pandey, Aged about 52
years, Son of Late Shambhu Pandey, Resident of Vastu
Vihar-4, Phase- 2, Road No. 5, P.O. Chas, P.S. Chas,
District Bokaro-827 013. ... ... Petitioner
Versus
1. Principal Chief Commissioner of Income Tax, having its
Office at Central Revenue Building, (Annexee), Beer
Chand Patel Marg, P.O. G.P.O., P.S. Kotwali, Town
Patna, District Patna-800 001.
2. Principal Commissioner of Income Tax, having its Office
at Central Revenue Building, 5A, Main Road, Ranchi,
P.O. G.P.O., P.S. Kotwali, Ranchi-834 001.
3. Deputy Commissioner of Income Tax, TDS Circle, having
its Office at Central Revenue Building (Annexee), 5A,
Main Road, Ranchi, P.O. G.P.O., P.S. Kotwali, Ranchi-
834 001.
4. Assistant Commissioner of Income Tax, TDS Circle,
having its Office at Central Revenue Building (Annexee),
5A, Main Road, Ranchi, P.O. G.P.O., P.S. Kotwali,
Ranchi-834 001. ... ... Respondents
With
M/s ESL Steel Limited (earlier known as Electrosteel Steels
Limited), a Company registered under the Companies Act,
1956, having its registered office and principal place of
business at Vill-Siyaljori, P.O. Jogidih, Opp-Bangaria, P.S.
Chandankiary, Bokaro, through its Deputy General
Manager (Accounts) Rajesh Kumar Pandey, Aged about 52
years, Son of Late Shambhu Pandey, Resident of Vastu
Vihar-4, Phase- 2, Road No. 5, P.O. Chas, P.S. Chas,
District Bokaro-827 013. ... ... Petitioner
Versus
1. Principal Chief Commissioner of Income Tax, having its
Office at Central Revenue Building, (Annexee), Beer
Chand Patel Marg, P.O. G.P.O., P.S. Kotwali, Town
Patna, District Patna-800 001.
2. Principal Commissioner of Income Tax, having its Office
at Central Revenue Building, 5A, Main Road, Ranchi,
P.O. G.P.O., P.S. Kotwali, Ranchi-834 001.
3. Deputy Commissioner of Income Tax, TDS Circle, having
its Office at Central Revenue Building (Annexee), 5A,
Main Road, Ranchi, P.O. G.P.O., P.S. Kotwali, Ranchi-
834 001.
4. Assistant Commissioner of Income Tax, TDS Circle,
having its Office at Central Revenue Building (Annexee),
5A, Main Road, Ranchi, P.O. G.P.O., P.S. Kotwali,
Ranchi-834 001. ... ... Respondents
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CORAM: HON'BLE THE ACTING CHIEF JUSTICE
HON'BLE MR. JUSTICE ARUN KUMAR RAI
-------
For the Petitioner : Mr. Biren Poddar, Sr. Advocate
: Mr. Piyush Poddar, Advocate
: Mr. Deepak Sinha, Advocate
: Mr. Manav Poddar, Advocate
For the Respondents : Mr. Kumar Vaibhav,
Sr. Standing Counsel, ITD
------
th
Order No. 02/Dated 24 September, 2024
1. All these writ petitions have been prayed to be
heard together since common issues are involved.
2. These writ petitions have been filed under Article
226 of the Constitution of India praying therein for
following directions :-
a) For quashing and setting aside the Notice of Demand
dated 19.03.2018 (Annexure-2) issued by the Respondent
No. 3, whereby the Petitioner has been directed to pay the
assessed amount of alleged tax liability for Rs. 4,33,030/-
for the Financial Year 2012-13, in pursuance of the Order
dated 19.03.2018 (Annexure-1) passed by the Respondent
No. 3, under Section 206C of the Income Tax Act, 1961, as
the Respondent Department is not entitled to recover the
said amount from the Petitioner, in view of the Judgment
passed by the Hon'ble Supreme Court in the case of
Ghanshyam Mishra and Sons Private Ltd. Vrs. Edelweiss
Asset Reconstruction Company Ltd. reported in (2021) 9
SCC 657, wherein the Petitioner is also one of the
Appellants.
b) For quashing and setting aside the ex-parte Appellate
Order dated 19.06.2024 (Annexure-5) passed by the
Commissioner of Income Tax (Appeals), Kolkata under
Section 250 of the Income Tax Act, 1961, whereby the
appeal dated 03.04.2018 (Annexure-3 Series) filed by the
Petitioner challenging the Order dated 19.03.2018
(Annexure-1) passed by the Deputy Commissioner of
Income Tax, TDS Circle, Ranchi (Respondent No. 3), under
Section 206C of the Income Tax Act, 1961, for the
Financial Year 2012-13, has been dismissed and the tax
liability of Rs. 4,33,030/- created by him, has been
confirmed against the Petitioner.
c) For quashing and setting aside the Order dated
19.03.2018 (Annexure-1) passed by the Deputy
Commissioner of Income Tax, TDS Circle, Ranchi
(Respondent No. 3), under Section 206C of the Income Tax
Act, 1961, for the Financial Year 2012-13, whereby a tax
of Rs. 4,33,030/ has been imposed/levied upon the
Petitioner.
a) For quashing and setting aside the Notice of Demand
dated 19.03.2018 (Annexure-2) issued by the Respondent
No. 3, whereby the Petitioner has been directed to pay the
assessed amount of alleged tax liability for Rs.52,99,327/-
for the Financial Year 2016-17, in pursuance of the Order
dated 19.03.2018 (Annexure-1) passed by the Respondent
No. 3, under Section 206C of the Income Tax Act, 1961, as
the Respondent Department is not entitled to recover the
said amount from the Petitioner, in view of the Judgment
passed by the Hon'ble Supreme Court in the case of
Ghanshyam Mishra and Sons Private Ltd. Vrs. Edelweiss
Asset Reconstruction Company Ltd. reported in (2021) 9
SCC 657, wherein the Petitioner is also one of the
Appellants.
b) For quashing and setting aside the ex-parte Appellate
Order dated 19.06.2024 (Annexure-5) passed by the
Commissioner of Income Tax (Appeals), Kolkata under
Section 250 of the Income Tax Act, 1961, whereby the
appeal dated 05.04.2018 (Annexure-3 Series) filed by the
Petitioner challenging the Order dated 19.03.2018
(Annexure-1) passed by the Deputy Commissioner of
Income Tax, TDS Circle, Ranchi (Respondent No. 3), under
Section 206C of the Income Tax Act, 1961, for the
Financial Year 2016-17, has been dismissed and the tax
liability of Rs. 52,99,327/- created by him, has been
confirmed against the Petitioner.
c) For quashing and setting aside the Order dated
19.03.2018 (Annexure-1) passed by the Deputy
Commissioner of Income Tax, TDS Circle, Ranchi
(Respondent No. 3), under Section 206C of the Income Tax
Act, 1961, for the Financial Year 2016-17, whereby a tax
of Rs. 52,99,327/- has been imposed/levied upon the
Petitioner.
a) For quashing and setting aside the Notice of Demand
dated 19.03.2018 (Annexure-2) issued by the Respondent
No. 3, whereby the Petitioner has been directed to pay the
assessed amount of alleged tax liability for Rs.17,46,020/-
for the Financial Year 2013-14, in pursuance of the Order
dated 19.03.2018 (Annexure-1) passed by the Respondent
No. 3, under Section 206C of the Income Tax Act, 1961, as
the Respondent Department is not entitled to recover the
said amount from the Petitioner, in view of the Judgment
passed by the Hon'ble Supreme Court in the case of
Ghanshyam Mishra and Sons Private Ltd. Vrs. Edelweiss
Asset Reconstruction Company Ltd. reported in (2021) 9
SCC 657, wherein the Petitioner is also one of the
Appellants.
b) For quashing and setting aside the ex-parte Appellate
Order dated 19.06.2024 (Annexure-5) passed by the
Commissioner of Income Tax (Appeals), Kolkata under
Section 250 of the Income Tax Act, 1961, whereby the
appeal dated 04.04.2018 (Annexure-3 Series) filed by the
Petitioner challenging the Order dated 19.03.2018
(Annexure-1) passed by the Deputy Commissioner of
Income Tax, TDS Circle, Ranchi (Respondent No. 3), under
Section 206C of the Income Tax Act, 1961, for the
Financial Year 2013-14, has been dismissed and the tax
liability of Rs. 17,46,020/- created by him, has been
confirmed against the Petitioner.
c) For quashing and setting aside the Order dated
19.03.2018 (Annexure-1) passed by the Deputy
Commissioner of Income Tax, TDS Circle, Ranchi
(Respondent No. 3), under Section 206C of the Income Tax
Act, 1961, for the Financial Year 2013-14, whereby a tax
of Rs. 17,46,020/- has been imposed/levied upon the
Petitioner.
a) For quashing and setting aside the Notice of Demand
dated 19.03.2018 (Annexure-2) issued by the Respondent
No. 3, whereby the Petitioner has been directed to pay the
assessed amount of alleged tax liability for Rs.50,30,722/-
for the Financial Year 2015-16, in pursuance of the Order
dated 19.03.2018 (Annexure-1) passed by the Respondent
No. 3, under Section 206C of the Income Tax Act, 1961, as
the Respondent Department is not entitled to recover the
said amount from the Petitioner, in view of the Judgment
passed by the Hon'ble Supreme Court in the case of
Ghanshyam Mishra and Sons Private Ltd. Vrs. Edelweiss
Asset Reconstruction Company Ltd. reported in (2021) 9
SCC 657, wherein the Petitioner is also one of the
Appellants.
b) For quashing and setting aside the ex-parte Appellate
Order dated 19.06.2024 (Annexure-5) passed by the
Commissioner of Income Tax (Appeals), Kolkata under
Section 250 of the Income Tax Act, 1961, whereby the
appeal dated 05.04.2018 (Annexure-3 Series) filed by the
Petitioner challenging the Order dated 19.03.2018
(Annexure-1) passed by the Deputy Commissioner of
Income Tax, TDS Circle, Ranchi (Respondent No. 3), under
Section 206C of the Income Tax Act, 1961, for the
Financial Year 2015-16, has been dismissed and the tax
liability of Rs. 50,30,722/- created by him, has been
confirmed against the Petitioner.
c) For quashing and setting aside the Order dated
19.03.2018 (Annexure-1) passed by the Deputy
Commissioner of Income Tax, TDS Circle, Ranchi
(Respondent No. 3), under Section 206C of the Income Tax
Act, 1961, for the Financial Year 2015-16, whereby a tax
of Rs. 50,30,722/- has been imposed/levied upon the
Petitioner.
a) For quashing and setting aside the Notice of Demand
dated 19.03.2018 (Annexure-2) issued by the Respondent
No. 3, whereby the Petitioner has been directed to pay the
assessed amount of alleged tax liability for Rs.18,01,839/-
for the Financial Year 2014-15, in pursuance of the Order
dated 19.03.2018 (Annexure-1) passed by the Respondent
No. 3, under Section 206C of the Income Tax Act, 1961, as
the Respondent Department is not entitled to recover the
said amount from the Petitioner, in view of the Judgment
passed by the Hon'ble Supreme Court in the case of
Ghanshyam Mishra and Sons Private Ltd. Vrs. Edelweiss
Asset Reconstruction Company Ltd. reported in (2021) 9
SCC 657, wherein the Petitioner is also one of the
Appellants.
b) For quashing and setting aside the ex-parte Appellate
Order dated 19.06.2024 (Annexure-5) passed by the
Commissioner of Income Tax (Appeals), Kolkata under
Section 250 of the Income Tax Act, 1961, whereby the
appeal dated 04.04.2018 (Annexure-3 Series) filed by the
Petitioner challenging the Order dated 19.03.2018
(Annexure-1) passed by the Deputy Commissioner of
Income Tax, TDS Circle, Ranchi (Respondent No. 3), under
Section 206C of the Income Tax Act, 1961, for the
Financial Year 2014-15, has been dismissed and the tax
liability of Rs.18,01,839/- created by him, has been
confirmed against the Petitioner.
c) For quashing and setting aside the Order dated
19.03.2018 (Annexure-1) passed by the Deputy
Commissioner of Income Tax, TDS Circle, Ranchi
(Respondent No. 3), under Section 206C of the Income Tax
Act, 1961, for the Financial Year 2014-15, whereby a tax
of Rs.18,01,839/- has been imposed/levied upon the
Petitioner."
3. In course of argument, Mr. Biren Poddar, learned
senior counsel assisted by Mr. Deepak Sinha, learned
counsel, has submitted that the authorities have been tried
to be impressed upon by filing application on 17.08.2024
showing applicability of the judgment passed by Hon'ble
Apex Court in the case of Ghanshyam Mishra and Sons
Private Ltd. v. Edelweiss Asset Reconstruction
Company Ltd. reported in (2021) 9 SCC 657, but the
authorities have not passed any order.
4. It has been submitted that suffice will be at this
stage if the direction will be issued upon the competent
authority to take a decision on that, if not already taken.
5. Mr. Kumar Vaibhav, learned counsel appearing for
the Revenue, has submitted that if the application has not
been decided, then the same will be decided in accordance
with law within a reasonable period.
6. Considering the same, without entering into the
merit of the issues, the concerned respondent is hereby
directed to decide the application dated 17.08.2024, if not
already decided, within a period of three weeks from the
date of receipt of copy of the order.
7. Accordingly, the writ petitions stand disposed of.
(Sujit Narayan Prasad, A.C.J.)
(Arun Kumar Rai, J.)
Birendra/
