Madhya Pradesh High Court
Atriwal Infrastructure Limited, ... vs Dcit/ Acti on 14 October, 2025
Author: Vivek Rusia
Bench: Vivek Rusia
1 WP-36297-2025
IN THE HIGH COURT OF MADHYA PRADESH
AT INDORE
WP No. 36297 of 2025
(ATRIWAL INFRASTRUCTURE LIMITED, THROUGH DIRECTOR SHRI HEMANT ATRIWAL Vs DCIT/ ACTI
AND OTHERS )
WP/2916/2024, WP/15792/2024, WP/20290/2024, WP/25192/2024, WP/27434/2024,
WP/27588/2024, WP/4507/2025, WP/7190/2025, WP/7193/2025, WP/7195/2025,
WP/32408/2025, WP/32833/2025, WP/38020/2025, WP/38022/2025, WP/38653/2025
Dated : 14-10-2025
Shri Ashish Goyal, learned counsel for the petitioners in WP No.
36297/2025, 32833/2025 & WP No. 36297/2025.
Shri Arun Dwivedi and Shri Gagan Tiwari, learned counsel for the
petitioners in WP Nos. 2916/2024, 7190/2025, 20290/2024, 7195/2025,
27434/2025, 7193/2025.
Shri Kshitij Kasi Viswanath, learned counsel for the petitioner(s)
appears through V.C. in WP No. 32408/2025.
Shri Kunj Khandelwal, learned counsel for the petitioner(s) in WP No.
15792/2024.
Shri P.M. Choudhary, learned Senior Counsel assisted by Shri Anand
Prabhawalkar, learned counsel for the petitioner(s) in WP No. 4507/2025.
Shri Siddharth Seth, learned counsel for the petitioner(s) appearing
through V.C. in W.P. No. 25192/2024.
Shri Harsh Parashar, learned counsel for the respondents in WP No.
2916/2024, 27588/2025, 38020/2025, 7190/2025, 15792/2024, 38653/2025, 20290/2024, 4507/2025, 7195/2025, 27434/2025, 38022/2025, 32833/2025, 7193/2025, 25192/2024 and WP No. 36297/2025.
Shri Shantanu Sharma, learned counsel for the respondent(s) in WP No. 36297/2025.
Signature Not Verified Signed by: SOUMYA RANJAN DALAI Signing time: 15-10-2025 12:05:552 WP-36297-2025 Shri Shasihkant Bhati, learned counsel for the respondents No. 4 & 5 in W.P. No. 20290/2024.
In compliance of order dated 24.09.2025, Mr. Harsh Parashar, learned counsel for the respondents has sent the copy of reply filed in WP No. 7190/2025 & WP No. 7193/2025 to the counsel appearing for the petitioner in all the remaining writ petitions. Apart from that, Shri Parashar is directed to upload the copy of the reply in Reference column of ERP of all the cases.
Counsel appearing for the respondent/Revenue shall also upload the reply in the Reference, so that all the counsel appearing for the petitioners may go through the same.
Looking to the similar controversy involve in all the writ petitions here, this reply shall be treated as common reply in all the writ petitions.
Rejoinder or written submission on behalf of the petitioners, if any, be filed within two weeks from today.
Shri Choudhary, learned senior counsel appearing for the petitioners submits that similar issue is pending before the Apex Court in number of SLPs, therefore, this Court may defer the hearing of these cases as has been done by the High Court of Bombay in the case of JD Printers Pvt. Ltd. vs. Income-tax Officer & Ors. reported in (2024) 468 ITR 178 .
In reply, Shri Parashar submits that High Court of Delhi has dismissed the remaining Writ Petitions following the earlier view taken in the case of T.K.S. Builders (P.) Ltd. vs. ITO reported in (2024) 167 taxmann.com 759 (Del.) against which the SLP is pending before the Apex Court. He further submits that there is no stay or injunction by the Apex Court for the High Signature Not Verified Signed by: SOUMYA RANJAN DALAI Signing time: 15-10-2025 12:05:55 3 WP-36297-2025 Court in deciding these issues. He submits that High Court of Delhi, High Court of Madras and High Court of Gujarat have taken a view in favour of Revenue whereas the High Court of Telengana, High Court Bombay, High Court of Punjab & Haryana and High Court of Rajasthan have taken a view in favour of the assessee.
Keeping in view the aforesaid submission, all the writ petitions be listed on 02.12.2025 for final arguments at motion stage.
I.R. granted earlier, if any, to continue till the next date of hearing. The petitions in which no I.R. has been granted so far also, let the proceedings in pursuant to impugned show cause notice may go on, but final order be not passed without leave of this Court.
Let a copy of this order be also placed in all the connected writ petitions.
(VIVEK RUSIA) (BINOD KUMAR DWIVEDI)
JUDGE JUDGE
soumya
Signature Not Verified
Signed by: SOUMYA
RANJAN DALAI
Signing time: 15-10-2025
12:05:55