Asstt. Commissioner Of Income Tax, Central Circle-3, Patna v. Shri Praveen Kumar

7 06-07-2015 Jagdish/- U IN THE HIGH COURT OF JUDICATURE AT PATNAMiscellaneous Appeal No.504 of 2006 ====================================================== 1. Commissioner of Income Tax (Central), Patna 2. Asstt. Commissioner of Income Tax, Central Circle-3, Patna .... .... Appellant/s Versus Shri Praveen Kumar, S/o- Dr. Kashi Nath Prasad Sinha, New Delhi, Dehri on Sone, District – Rohtas .... .... Respondent/s ====================================================== Appearance : For the Appellant/s : Mr. Rishi Raj Sinha, Sr. S.C. Mrs. Archana Prasad, Jr. S.C. For the Respondent/s : Mr. ====================================================== CORAM: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA and HONOURABLE JUSTICE SMT. ANJANA MISHRA ORAL ORDER (Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA) Heard learned counsel for the Appellant-Revenue. It is admitted by learned Sr. Standing Counsel appearing for the appellant-Income Tax Department that the tax effect in the present matters are much below than what is provided under the relevant circulars of the Central Board of Direct Taxes. No substantial question of law of recurring nature could also be pointed out by learned counsel for the appellants. In the above circumstances, the appeal is dismissed. (Ramesh Kumar Datta, J) (Anjana Mishra, J)