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2025 DAILYLAW 21873 (JHR)

HARI KRISHNA BUDHIA HUF THROUGH ITS KARTA HARI KRISHNA BUDHIA v. DY COMMISSIONER OF INCOME TAX CIRCLE 1

T.A./13/2024 · 2025-03-17

Deepak Roshan

body2025

Judgment text

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IN THE HIGH COURT OF JHARKHAND AT RANCHI Tax Appeal No. 13 of 2024 Hari Krishna Budhia (HUF), through its Karta Hari Krishna Budhia, son of Late Radha Krishna Budhia, aged about 80 years, resident of Near Surendra Nath Centenary School, H.B. Road, Booty More, P.O. Bariatu, P.S.-Sadar, Town-Ranchi, District-Ranchi PIN : 834009 ... Appellant Versus 1. Dy. Commissioner of Income Tax, Circle-1, having its office at Central Revenue Building (Annexe), 5A, Main Road, Town-Ranchi, P.O.-Ranchi, P.S.-Ranchi, Dist.-Ranchi 834001. 2. Income Tax Officer, Ward-1 (4), Ranchi, having its office at Central Revenue Building (Annexe), 5A, Main Road, Town-Ranchi, P.O.-Ranchi, P.S.-Ranchi, Dist.-Ranchi 834001. 3. Income Tax Officer, Ward-1(1), Ranchi, (Present jurisdiction of Assessing Officer) having its office at Central Revenue Building (Annexe), 5A, Main Road, Town-Ranchi, P.O.-Ranchi, P.S.-Ranchi, Dist.-Ranchi 834001. ... Respondents --------- CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE DEEPAK ROSHAN --------- For the Appellant : Mr. Piyush Poddar, Advocate. For the Respondents : Mr. Kumar Vaibhav, Sr.S.C. Mr. Anurag Vijay, Jr. S.C. Mr. Durgesh Agarwal, Advocate. Mr. Srijan, Advocate. --------- 06/Dated: 17.03.2025 I.A. No. 2288 of 2025 has been filed for withdrawal of the appeal on the ground that the appellant had filed an application under the Direct Tax Vivad Se Vishwas Scheme, 2024 for settlement of the dispute, it had with the respondents. Heard both sides. Counsel for the respondents has no objection for withdrawal of the appeal with liberty to avail benefit of the above Scheme as sought by the applicant in the I.A. Therefore, I.A. No. 2288 of 2025 is allowed. Accordingly, the appeal is dismissed as withdrawn granting liberty to the applicant/appellant to pursue the application filed by it under the Direct Tax Vivad Se Vishwas Scheme, 2024. Pending Interlocutory Application, if any, stands disposed of. (M. S. Ramachandra Rao, C.J.) (Deepak Roshan, J.) APK/VK