The judgment dated November 24, 2023, pertains to WP(C) No. 28528 of 2023 filed by M/S Ramakrishna Fuels against the Commissioner of Income Tax (Appeal), National Faceless Appellate Authority, and the Income Tax Officer. The petitioner sought relief under Article 226 of the Constitution of India, requesting the court to direct the respondents to consider and remand the case back to the Assessing Authority for rehearing, among other reliefs. The court directed the respondents to provide the link for uploading the appeal and affidavit within two weeks from the date of the judgment.
M/S Ramakrishna Fuels v. Commissioner of Income Tax (Appeal) & Ors.
The case number is WP(C) No. 28528 of 2023. The petitioner in this case is M/S Ramakrishna Fuels, represented by partner Faris Mohammed, and the respondents are the Commissioner of Income Tax (Appeal), the National Faceless Appellate Authority, and the Income Tax Officer.
The petitioner sought several reliefs under Article 226 of the Constitution of India, including a writ of mandamus or any other appropriate writ, order, or direction directing the respondents to consider Exhibit-P5 and P6 and remand the case back to the Assessing Authority for rehearing and issue orders based on the merits of the petitioner’s case. The petitioner also requested a stay on further proceedings pending disposal of the Writ Petition, and a direction to consider and dispose of the Appeal on merit within a time limit fixed by the Court. The petitioner also sought any other reliefs deemed fit and necessary in the interest of justice.
The judgment states that the petitioner had prepared an appeal against the Ext.P2 assessment order but could not upload it due to technical problems. The court directed the respondents to provide the link for uploading the appeal and affidavit, including any applications, within a period of two weeks from the date of the judgment.
Q1: What was the relief sought by the petitioner?
A1: The petitioner sought various reliefs, including a writ of mandamus or any other appropriate writ, order, or direction directing the respondents to consider and remand the case back to the Assessing Authority for rehearing.
Q2: What was the outcome of the judgment?
A2: The court directed the respondents to provide the link for uploading the appeal and affidavit within two weeks from the date of the judgment.