Assistant Commissioner Of Income Tax, Circle-4, Patna v. M/S Nirman Cement Ltd

IN THE HIGH COURT OF JUDICATURE AT PATNAMiscellaneous Appeal No.71 of 2009 ====================================================== Assistant Commissioner of Income Tax, Circle-4, Patna. .... .... Appellant Versus M/S Nirman Cement Ltd., 8, Narmada Apartment, Exhibition Road, Patna. .... .... Respondent ====================================================== Appearance :For the Appellant : Mr. Harshwardhan Prasad, Advocate Mrs. Archana Sinha, Advocate .... .... Respondent ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE VIKASH JAIN ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 3. 31-10-2013 This Appeal under Section 260A of the Income Tax Act, 1961 is preferred by the Revenue, Assistant Commissioner of Income Tax, Circle-4, Patna, against the judgment and order dated 29[th] August 2008 passed by the Income Tax Appellate Tribunal, Patna Bench in I.T. Appeal No.624/Pat/07 relevant to the assessment year 1996-97. The Appeal does not involve a question of law much less the substantial question of law. Appeal is dismissed in limine. (R.M. Doshit, CJ) Pawan/Pravin (Vikash Jain, J)