Supreme Court - Daily Orders
Madhya Pradesh Industrial Development ... vs Principal Chief Commissioner Of Income ... on 5 July, 2023
Bench: B.V. Nagarathna, Prashant Kumar Mishra
ITEM NO.26 COURT NO.16 SECTION IV-C
S U P R E M E C O U R T O F I N D I A
RECORD OF PROCEEDINGS
Petition(s) for Special Leave to Appeal (C) No(s). 12272/2023
(Arising out of impugned final judgment and order dated 03-04-2023
in WP No. 9802/2021 passed by the High Court Of M.p Principal Seat
At Jabalpur)
MADHYA PRADESH INDUSTRIAL DEVELOPMENT CORPORATION LTD Petitioner(s)
VERSUS
PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX & ANR. Respondent(s)
(FOR ADMISSION and I.R. and IA No.116617/2023-EXEMPTION FROM FILING
C/C OF THE IMPUGNED JUDGMENT and IA No.116618/2023-EXEMPTION FROM
FILING O.T.)
Date : 05-07-2023 This petition was called on for hearing today.
CORAM :
HON'BLE MRS. JUSTICE B.V. NAGARATHNA
HON'BLE MR. JUSTICE PRASHANT KUMAR MISHRA
For Petitioner(s) Mr. S Niranjan Reddy, Sr. Adv.
M/S. Mukesh Kumar Singh And Co., AOR
Mr. Abhishek Choudhary, Adv.
Mr. Kushagra Singh, Adv.
Mr. Sahil Raveen, Adv.
Ms. Akhila Palem, Adv.
Mr. Harsh Choudhary, Adv.
Mr. Mukesh Kumar Singh, Adv.
Mr. Chandrakant Sukumar Sarkar, Adv.
For Respondent(s)
UPON hearing the counsel the Court made the following
O R D E R
We have heard learned senior counsel Mr. S. Niranjan Reddy at length.
The impugned order categorically states that the petitioner herein could avail the statutory remedy of appeal against the order Signature Not Verified Digitally signed by NIRMALA NEGI Date: 2023.07.08 of assessment in accordance with law. 12:23:53 IST Reason:
1In the circumstances, we are not inclined to interfere in the matter. However, learned senior counsel has been able to persuade this court to make certain observations having regard to the fact that the petitioner herein, M.P. Industrial Development Corporation Limited, has certain financial constraints and therefore the said observations could protect it until the matter disposed of by the appellate authority.
In the circumstances, we reserve liberty to the petitioner herein to avail the remedy of filing a statutory appellate remedy. In the event, the petitioner avails such a remedy and is under an obligation to make a pre-deposit before the said authority, an application may be made seeking waiver or reduction in the deposit to be made, as the case may be. This is on the basis of the allegation of the petitioner that it did not have the opportunity of being heard by the assessing officer before the impugned assessment order was passed and the statutory procedure as regards making of the assessment order, was not followed. It is needless to observe that if such an application is made, the same shall be considered in accordance with law. It is also submitted that the statutory appeal shall be filed within a period of four weeks from today.
In the circumstances, liberty is reserved to the petitioner to make a representation to the competent authority not to take any coercive action till the statutory appeal is filed. Further needless to observe that if such a representation is made, the same shall be considered having regard to the peculiar facts of this case.
2 The Special Leave Petition is disposed of accordingly. Pending application(s), if any, shall stand disposed of.
(RADHA SHARMA) (MALEKAR NAGARAJ)
COURT MASTER (SH) COURT MASTER (NSH)
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