Authority: High Court of Chhattisgarh at Bilaspur
Order Date: 08.07.2026
Case Overview
- Parties: Assistant Commissioner of Wealth Tax (Central-2) Raipur (C.G.) (Appellant) vs Jagdamba Power And Alloys Limited, 1st Floor, Hira Arcade, New Bus Stand, Pandri, Raipur-492001 (C.G.) (Respondent).
- Nature of Proceeding: Appeal under Taxation (Wealth Tax) matters, identified as TaxC No. 79 of 2025.
- Background: The assessee (Jagdamba Power) had obtained relief from the Income Tax Appellate Tribunal (ITAT) which restored the matter to the Assessing Officer with specific directions. Consequently, a fresh wealth‑tax assessment was carried out by the Assessing Officer on 08.10.2025.
- Legal Argument: Counsel for the appellant contended that the ITAT order had been complied with and the fresh assessment rendered the appeal moot.
- Court’s Reasoning: The bench observed that since the Assessing Officer had already issued a further assessment pursuant to the ITAT order dated 08.10.2025, the pending appeal no longer had any operative issue and was therefore rendered infructuous.
Final Outcome
- The appeal filed by the Assistant Commissioner of Wealth Tax is dismissed as rendered infructuous.
- The order is certified as per procedural rules and signed by Justice Parth Prateem Sahu and Justice Sachin Singh Rajput.
Topics: Wealth Tax, Legal Dispute