Assistant Commissioner Of Income Tax Circle-2 Patna v. M/S K.d. Liquor And Fertilizer Pvt. Ltd
High Court
29 Feb 2024 In favour of: Assessee
Forum / Bench
High Court · patnahcucisdb94
Parties
Assistant Commissioner Of Income Tax Circle-2 Patna v. M/S K.d. Liquor And Fertilizer Pvt. Ltd
Date of order
29 Feb 2024
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Assistant Commissioner Of Income Tax Circle-2 Patna v. M/S K.d. Liquor And Fertilizer Pvt. Ltd, the High Court (2024) dismissed the appeal. The decision went in favour of the assessee.
Decision: 3.The appeal stands dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF JUDICATURE AT PATNAMiscellaneous Appeal No.167 of 2019
======================================================
Assistant Commissioner of Income Tax Circle-2 Patna.
Versus
... ... Appellant/s
M/s K.D. Liquor and Fertilizer Pvt. Ltd. 503, N.P. Center, New Dak BanglowRoad, Patna (PAN- )
... ... Respondent/s
======================================================Appearance :For the Appellant/s: Ms. Archana Sinha @ Archana Shahi, Advocate For the Respondent/s: Mr.D.V.Pathy, Advocate Mr. Sadashiv Tiwary, Advocate
======================================================
CORAM: HONOURABLE THE CHIEF JUSTICE
and
HONOURABLE MR. JUSTICE HARISH KUMARORAL JUDGMENT(Per: HONOURABLE THE CHIEF JUSTICE)
Date : 29-02-2024
We find that the appeal before us is for the assessmentyear 2008-09. On a similar issue, which was decided by anotherDivision Bench for the assessment year 2007-08, byMiscellaneous Appeal No. 166 of 2019 (AssistantCommissioner of Income Tax Circle-2, Patna Vs. M/s K.D.Liquor and Fertilizer Pvt. Ltd), the parties are the same.
2. In the above circumstances, we are of the opinion that
the said order shall regulate the issue in the subject assessmentyear also. We reject the appeal of the revenue.
3.The appeal stands dismissed.
(K. Vinod Chandran, CJ)
ranjan/-AFR/NAFRNAFRCAV DATENAUploading Date01.03.2024Transmission DateNA
(Harish Kumar, J)
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