Bihar State Power Generation Company Ltd. v. National Faceless Appeal Centre

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.18547 of 2022 ====================================================== Bihar State Power Generation Company Ltd. a Company incorporated under the Companies Act 1956 having its registered office at Vidyut Bhawan, Bailey Road P.O. GPO, P.S. Kotwali, through its Sr. Manager Finance, Kumar Amit (Male, aged about 37 years) son of Shri. Dayanand Mahto resident of Road No. 3 Near Gandhi Murti, East Patel Nagar, P.O. Shastri Nagar, P.S. Shastri Nagar Patna.

... ... Petitioner

Versus

1.

National Faceless Appeal Centre Delhi.

2.

Principal Commissioner of Income Tax, having its office at Central Revenue Building, Bir Chand Patel Marg, Patna.

3.

Commissioner of Income Tax (Appeal) 2 Patna, having its office at Central Revenue Building, Bir Chand Patel Marg, Patna. 4.

Commissioner of Income Tax (Appeal), Bhagalpur Camp Office, Patna, having its Office at Central Revenue Building, Bir Chand Patel Marg, Patna. 5.

Asst. Commissioner of Income Tax TDS, having its office at Central Revenue Building, Bir Chand Patel Marg, Patna. ... ... Respondents ====================================================== Appearance :

For the Petitioner :

Mr. D. V. Pathy, Advocate For the Respondents :

Ms. Archana Sinha @ Archana Shahi, Advocate ====================================================== CORAM: HONOURABLE THE ACTING CHIEF JUSTICE and HONOURABLE MR. JUSTICE MADHURESH PRASAD ORAL ORDER (Per: HONOURABLE THE ACTING CHIEF JUSTICE) 27-02-2023 Learned counsel for the petitioner has informed this Court that this application has become infructuous as during the pendency of this application, the petitioner's appeal has been decided.

This application is accordingly dismissed as having become infructuous.

The petitioner shall be at liberty to approach the

Patna High Court CWJC No.18547 of 2022(4) dt.27-02-2023 2/2 competent authority of the Income Tax Department for refund of the amount consequent upon the order passed by the Appellate Authority.

(Chakradhari Sharan Singh, ACJ) ( Madhuresh Prasad, J) shyambihari/- U