Asstt. Commissioner Of Income Tax, Circle-1, Patna v. Sri Kamal Mallik

IN THE HIGH COURT OF JUDICATURE AT PATNAMiscellaneous Appeal No.299 of 2007 ====================================================== 1. Commissioner of Income Tax (Central), Patna 2. Asstt. Commissioner of Income Tax, Circle-1, Patna. ... ... Assessing Officer/AppellantsVersusSri Kamal Mallik, C/o Vijay Kumar Mallik, 1/158, Gali Bagichi Wali, PunjaSharif, Kashmere Gate, Delhi – 110 006.Sole respondent died and in his place the following legal heirs aresubstituted:- (i). Sri Vijay Mallik (S/o Deceased), resident of Goyla Lane, Rajpur Road,New Delhi – 6 (ii). Sri Saurav Mallik, (S/o Deceased), resident of Goyla Lane, Rajpur Road,New Delhi – 6 (iii). Smt. Shreya Mehra (D/o Vijay Mallik), W/o Sri Amit Mehra, resident ofGoyla Lane, Rajpur Road, New Delhi – 6 ... ... Assessee/Respondents ====================================================== Appearance :For the Appellant/s: For the Respondent/s : Mr. Rishiraj Sinha, Sr. S.C. Mr. Sadashiv Tiwari, Advocate ====================================================== CORAM: HONOURABLE MR. JUSTICE JYOTI SARAN and HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASADORAL JUDGMENT(Per: HONOURABLE MR. JUSTICE JYOTI SARAN) Date : 11-12-2018 Heard Mr. Rishiraj Sinha, learned Sr. Standing Counsel for the Income Tax Department and Mr. SadashivTiwari, learned counsel for the respondents. A discussed order has already been passed by us in so far as the merit of the contest is concerned on 07.12.2018. Wehave already recorded our expression that the order passed bythe Income Tax Appellate Tribunal dated 08.02.2007 in ITA No.262/Pat/05 requires no interference. This matter was posted today as our attention wasdrawn towards a Circular of the Central Board of Direct Taxes dated 11.07.2018 which advises the Department not to contestappeals or writ petitions pending before the High Court in whichthe subject matter of dispute is Rs. 50 Lacs or below. Anexception to such advisory is carved out at paragraph 10 i.e.cases where the issue raised, is covered under a judicialpronouncement. In so far as the present case is concenred, there is nopronouncement covering the issue rather the opinion of theIncome Tax Authorities as affirmed until the Tribunal wouldconfirm that the opinion expressed is in tune with the statutoryprovison underlying the Income Tax Act, 1961. Thus, neither on merits nor in the view of theAdvisory dated 11.07.2018, we are persuaded to interfere withthe order impugned. This Appeal is, accordingly, dismissed. (Jyoti Saran, J) Arvind/Rajeev ( Rajeev Ranjan Prasad, J) AFR/NAFRNAFRCAV DATEUploading DateTransmission Date