M/S Cmj Breweries (P) Ltd and 3 Ors v. Union of India and 3 Ors

ORDER

04.10.2024 Page No.# 3/4

Heard Ms. P Jain and Mr. H Betala, the learned counsels appearing on behalf of the petitioners in the instant writ petition.

¶2Mr. SC Keyal, the learned counsel appears on behalf of the Income Tax Department.

¶3The petitioners in this writ petition have challenged the order dated

31.01.2024, whereby the application seeking compounding by the Principal Chief Commissioner of Income Tax, NER, Guwahati for the financial year 2015-16 was rejected. It is apparent from a perusal of the said impugned order that the said order was passed on the basis of a Circular issued by the CBDT dated

16.09.2022 whereby the Principal Chief Commissioner of Income Tax, NER Guwahati was given the power to relax the period up to 36 months.

¶4Under the circumstances, the learned counsels appearing on behalf of the petitioners submitted that the petitioners would be well advised to withdraw the instant writ petition and file a fresh one by challenging the Circular dated

16.09.2022 along with the impugned order dated 31.01.2024 whereby the application seeking compounding was rejected.

¶5Taking into account the above, this Court closes the instant writ petition on withdrawal. However, the petitioners are granted the liberty to re-file the writ petition by challenging the Circular dated 16.09.2022 as well as the impugned order of rejection dated 31.01.2024.

JUDGE Page No.# 4/4 Comparing Assistant

PageoNo.#o1/4 GAHC010203102024 ooooooo ooooooooooooooo ooooooooooooooooTHEoGAUHATIoHIGHoCOURTo (HIGHoCOURToOFoASSAM,oNAGALAND,oMIZORAMoANDoARUNACHALoPRADESH)o CaseoNo.o:oWP(C)/5178/2024o M/SoCMJoBREWERIESo(P)oLTDoANDo3oORS.o BEARINGoTANoNUMBERoSHLC01114BoHAVINGoREGISTEREDoOFFICEoATo BLOCKoIII,oCMJoHOUSE,oFERNDALEoCOMPLEX,oBLOCK-3,oKEATINGoROAD, SHILLONG,oMEGHALAYA-o793001.oPAN-oAADCC4470C. 2:oROHIToJAIN oCHAIRMANoOFoM/SoCMJoBREWERIESo(P)oLTD.oHAVINGoREGISTEREDo OFFICEoAToBLOCKoIII oCMJoHOUSE oFERNDALEoCOMPLEX oBLOCK-3 oKEATINGoROAD oSHILLONG oMEGHALAYA-o793001 3:oRONAKoJAIN oDIRECTORoOFoM/SoCMJoBREWERIESo(P)oLTD.oHAVINGoREGISTEREDo OFFICEoAToBLOCKoIII oCMJoHOUSE oFERNDALEoCOMPLEX oBLOCK-3 oKEATINGoROAD oSHILLONG oMEGHALAYA-o793001. 4:oBINIToSINGHANIA oGENERALoMANAGERoOFoM/SoCMJoBREWERIESo(P)oLTD.oHAVINGo REGISTEREDoOFFICEoAToBLOCKoIII oCMJoHOUSE oFERNDALEoCOMPLEX oBLOCK-3 oKEATINGoROAD oSHILLONG oMEGHALAYA-o79300o Page No.# 2/4 VERSUS UNION OF INDIA AND 3 ORS. THROUGH THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110001. 2:THE COMMISSIONER OF INCOME TAX (TDS) NER GUWAHATI AAYKAR BHAWAN CHRISTIAN BASTI G.S. ROAD GUWAHATI- 781005. 3:PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX NER GUWAHATI 2ND FLOOR AAYAKAR BHAWAN CHRISTIAN BASTI G.S. ROAD GUWAHATI- 781005. 4:THE JOINT COMMISSIONER OF INCOME TAX (TDS) KHARMALKI ROAD SHILLONG Advocate for the petitioner(s): Ms. P Jain Mr. H Betala Advocate for the respondent(s): Mr. SC Keyal Standing Counsel, Income Tax Ms. K Phukan CGC B E F O R E HON'BLE MR. JUSTICE DEVASHIS BARUAH