M/S Nrvs Steels Limited v. The Assistant Commissioner Of Income Tax

NAFR HIGH COURT OF CHHATTISGARH, BILASPUR Writ Appeal No. 284 of 2020 {Arising out of order dated 20.12.2019 passed by the learned Single Judge in Writ Petition (T) No.163 of 2019} M/s NRVS Steels Limited (Formally Known As Seleno Steel Ltd) Gourishankar Mandir Road, Nayaganj, Raigarh, Chhattisgarh - 496001 Through Its Director Vijay Agrawal, S/o Shri Nandkishore Agrawal, Aged 51 Years, R/o 18 Friends Colony, Raigarh Chhattisgarh. ---- Appellant

Versus

1. The Assistant Commissioner of Income Tax Central Circle - 2, Central Revenue Building, Civil Lines, Raipur Chhattisgarh.

2. The Principal Commissioner of Income Tax - 1 Central Revenue Building, Civil Lines, Raipur Chhattisgarh.

3. The Joint Commissioner of Income Tax Central, Central Revenue Building, Civil Lines, Raipur Chhattisgarh.

4. Union of India Ministry of Finance, North Block, New Delhi. Through Its Secretary.

---- Respondents For Appellant :

Shri Anand Dadariya, Advocate.

For Respondents No. 1 to 3:

Shri Topilal Bareth, Advocate appears on behalf of Shri Amit Chaudhari, Advocate.

Hon'ble Shri P. R. Ramachandra Menon, Chief Justice Hon'ble Shri Justice Parth Prateem Sahu, Judge Judgment on Board Per P. R. Ramachandra Menon, Chief Justice 04.12.2020 1.

After filing the appeal, the Appellant has moved the I.A. No. 1 of 2020, application for withdrawal of the instant writ appeal praying for the following relief:

"It is therefore, prayed that this Hon'ble Court may kindly be pleased to allow the instant application and the appellant may kindly be permitted to withdraw the

instant appeal with liberty to raise all the grounds raised in the instant writ appeal before the CIT(Appeal)-III, Bhopal, M.P. in the pending appeal preferred under Section 246A of the Income Tax Act, 1961, in the larger interest of justice."

2.

When the matter is taken up consideration, the learned counsel appearing for the Appellant submits that the Appellant may be permitted to withdraw the matter without prejudice to the rights and liberties of the Appellant to proceed with other appropriate remedy in accordance with law.

3.

Permission is granted.

4.

The writ appeal is dismissed as withdrawn.

Sd/- Sd/- (P. R. Ramachandra Menon) (Parth Prateem Sahu) Chief Justice Judge Anu