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TMI Blog2025 (1) TMI 1351X X X X Extracts X X X X X X X X Extracts X X X X ..... k Sinha, Advocate, Mr. Manav Poddar, Advocate For the Respondents : Mr. Kumar Vaibhav,,Sr. Standing Counsel, ITD. 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 :- "W.P.(T) No.5141 of 2024 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rein 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ancial 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. W.P.(T) No.5161 of 2024 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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