Assistant Commissioner Of Income Tax, Central Circle-1, Patna v. Sri J.p.verma, 5[Th] Floor, Sulakshna Place, Nala Road, Patna

IN THE HIGH COURT OF JUDICATURE AT PATNAMiscellaneous Appeal No.576 of 2007 ====================================================== 1.Commissioner of Income Tax Central, Patna 2.Assistant Commissioner of Income Tax, Central Circle-1, Patna. .... .... Assessing Officer/Appellant Versus Sri J.P.Verma, 5[th] Floor, Sulakshna Place, Nala Road, Patna. .... .... Respondent/s ====================================================== Appearance: For the Appellants : Mr. Harshwardhan Prasad, Advocate Mrs. Archana Sinha, Advocate For the Respondents : …… ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE VIKASH JAIN ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 5 31-10-2013 This Appeal under Section 260A of the Income Tax Act, 1961 is preferred by the Commissioner of Income Tax Central, Patna against the judgment and order dated 27[th] June 2007 passed by the Income Tax Appellate Tribunal, Patna Bench, Patna in Appeal No. I.T (SS).A. No. 107/Pat/2004 in respect of the Assessment Years 1990-91 to 1999-2000. Learned Counsel Mr. Harshwardhan Prasad appears for the Appellants. He concedes that the matter at issue is governed by the judgment of the Hon’ble Supreme Court in the case of Assistant Commissioner of Income Tax and another vs. Hotel Blue Moon, reported in [2010] 321 I.T.R. 362 (SC) against the Revenue. In above view of the matter, the Appeal is dismissed. (R.M. Doshit, CJ) (Vikash Jain, J)