Asstt. Commissioner Of Income-Tax, Circle-2, Patna v. M/S Saran Holdings Pvt. Ltd. Kumar Tower, Boring Road, Patna

IN THE HIGH COURT OF JUDICATURE AT PATNAMiscellaneous Appeal No.237 of 2006 ====================================================== 1. Commissioner of Income Tax-1, Central Revenue Building, Birchand Patel Marg, Patna 2. Asstt. Commissioner of Income-Tax, Circle-2, Patna .... .... Assessing Officer/Appellants Versus M/S Saran Holdings Pvt. Ltd. Kumar Tower, Boring Road, Patna .... ....Assessee/Respondent ====================================================== With Miscellaneous Appeal No.238 of 2006 ====================================================== 1. Commissioner of Income Tax-1, Central Revenue Building, Birchand Patel Marg, Patna 2. Asstt. Commissioner of Income-Tax, Circle-2, Patna .... .... Assessing Officer/Appellants Versus M/S Saran Holdings Pvt. Ltd., Kumar Tower, Boring Road, Patna .... .... Assessee/Respondent ====================================================== With Miscellaneous Appeal No.239 of 2006 ====================================================== 1. Commissioner of Income Tax-1, Central Revenue Building, Birchand Patel Marg, Patna 2. Asstt. Commissioner of Income-Tax, Circle-2, Patna .... .... Assessing Officer/Appellants Versus M/S Saran Holdings Pvt. Ltd. Kumar Tower, Boring Road, Patna .... ....Assessee/Respondent ====================================================== With Miscellaneous Appeal No.241 of 2006 ====================================================== 1. Commissioner of Income Tax-1, Central Revenue Building, Birchand Patel Marg, Patna 2. Asstt. Commissioner of Income-Tax, Circle-2, Patna .... .... Assessing Officer/Appellants Versus M/S Saran Holdings Pvt. Ltd. Kumar Tower, Boring Road, Patna .... ....Assessee/ Respondent ====================================================== Appearance : (In MA No.237 of 2006) For the Appellants : Mrs. Archana Sinha, Sr. S.C. Mr. Suman Kr. Mishra, Jr. S.C. For the Respondent : Mr. Abhi Sarkar, Advocate (In MA No.238 of 2006) For the Appellants : Mrs. Archana Sinha, Sr. S.C. Mr. Suman Kr. Mishra, Jr. S.C. For the Respondent : Mr. Abhi Sarkar, Advocate (In MA No.239 of 2006) For the Appellants : Mrs. Archana Sinha, Sr. S.C. Mr. Suman Kr. Mishra, Jr. S.C. For the Respondent : Mr. Abhi Sarkar, Advocate (In MA No.241 of 2006) For the Appellants : Mrs. Archana Sinha, Sr. S.C. Mr. Suman Kr. Mishra, Jr. S.C. For the Respondent : Mr. Abhi Sarkar, Advocate ====================================================== CORAM: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTAAnd HONOURABLE MR. JUSTICE VIKASH JAIN ORAL ORDER (Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA) 10 29-01-2015 Heard learned counsel for the appellants-Income Tax Department. All the writ applications have been filed against the common order dated 28.02.2006 of the Income Tax Appellate Tribunal, Patna Bench. Admittedly, the tax effect for each of the assessment years is below the requirement of Rs.4,00,000/- as per C.B.D.T. circular as prevalent at the relevant time. No substantial question of law of recurring nature is also involved in any of the appeals which relate to the assessment years 1995-96, 1997-98, 1998-99 and 1999-2000. The appeals are, accordingly, dismissed. (Ramesh Kumar Datta, J) B.T/- U (Vikash Jain, J)