In Bibhay Kumar Sah v. Income Tax Officer & Ors, the High Court (2009) dismissed the appeal. The decision went in favour of the Revenue.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE AT PATNA
C. REV. No.55 of 2008
BIBHAY KUMAR SAH .
Versus
INCOME TAX OFFICER & ORS .
-----------
5/ 16/12/2009
Heard learned counsel for the petitioner and learned counsel for the Department of Income Tax.
This review application arises out of a miscellaneous appeal filed under the provisions of Section-260 of the Income Tax Act.
Our attention has been invited to a Division Bench order in Civil Review No.249/08 holding that the Income Tax being a Code by itself only an appeal lies against the impugned order under Section-261 of the Income Tax Act before the Hon’ble Apex Court.
The Civil Review application is dismissed.
( Navin Sinha, J.)
( Mihir Kumar Jha, J.)
KC/
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.
EaseValue