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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 ..... assed in the case of Ghanshyam Mishra and Sons Private Ltd. [2021 (4) TMI 613 - SUPREME COURT] but the authorities have not passed any order
As 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.
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.
HELD THAT:- As 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. X X X X Extracts X X X X X X X X Extracts X X X X ..... 18 (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. W.P.(T) No.5158 of 2024 a) For quashin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent 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. W.P.(T) No.5159 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. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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) pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, where ..... X X X X Extracts X X X X X X X X Extracts X X X X
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