Assistant Commissioner Of Income Tax, Central Circle-1, Patna v. Shri Sudarshan Kumar Bansal, Abhishek Plaza, Exhibition Road, Patna

IN THE HIGH COURT OF JUDICATURE AT PATNAMiscellaneous Appeal No.19 of 2010 ====================================================== 1. Assistant Commissioner of Income Tax, Central Circle-1, Patna .... .... Appellant/s Versus Shri Sudarshan Kumar Bansal, Abhishek Plaza, Exhibition Road, Patna .... .... Respondent/s ====================================================== Appearance :For the Appellant/s : ` Mr.Harshwardhan Prasad Mr. Archana Sinha For the Respondent/s : Mr. S.D.Sanjay, Mr.Harshwardhan Prasad Mr. Archana Sinha Mr. S.D.Sanjay, Mr.Gautam Kejriwal ====================================================== CORAM: HONOURABLE MR. JUSTICE SHIVA KIRTI SINGHand HONOURABLE MR. JUSTICE VIKASH JAINORAL ORDER (Per: HONOURABLE MR. JUSTICE SHIVA KIRTI SINGH) 5 11-04-2012 Heard the parties. 2. The main grievance raised on behalf of the appellant is that the remand report has not been considered by the learned Tribunal in the order under appeal. However, it is apparent from the order of the Tribunal that it has considered the appellate order passed by the learned C.I.T. (Appeals) and has agreed with that order. A perusal of appellate order passed by the C.I.T. (Appeals) discloses that the remand report has been considered in detail at various places in respect of relevant heads of deletion. The issues are concluded by finding of fact and no substantial question of law arises for determination by this Court. 3. This appeal is therefore, dismissed. (Shiva Kirti Singh, J) (Vikash Jain, J)