Commissioner Income Tax (Central), Patna v. M/S Central Roller Flour Mill Pvt. Ltd
High Court
31 Oct 2013 In favour of: Assessee
Forum / Bench
High Court · patnahcucisdb94
Parties
Commissioner Income Tax (Central), Patna v. M/S Central Roller Flour Mill Pvt. Ltd
Date of order
31 Oct 2013
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Commissioner Income Tax (Central), Patna v. M/S Central Roller Flour Mill Pvt. Ltd, the High Court (2013) dismissed the appeal. The decision went in favour of the assessee.
Decision: Appeals are dismissed in limine.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
IN THE HIGH COURT OF JUDICATURE AT PATNAMiscellaneous Appeal No.479 of 2008
======================================================
Commissioner Income Tax (Central), Patna
.... .... Assessing Officer/Appellant Versus
M/S Central Roller Flour Mill Pvt. Ltd., 234/3A, A.J.C. Bose Road, 5[th]Floor, FMC, Permanent Address-Fortuna, Calcutta-20
.... .... Assessee/Respondent
======================================================
With
Miscellaneous Appeal No.480 of 2008
======================================================
Commissioner Income Tax (Central), Patna
.... .... Assessing Officer/Appellant Versus
M/S Central Roller Flour Mill Pvt. Ltd., 234/3A, A.J.C. Bose Road, 5[th]Floor, FMC, Permanent Address-Fortuna, Calcutta-20
.... .... Assessee/Respondent
======================================================
With
Miscellaneous Appeal No.481 of 2008
======================================================
Commissioner Income Tax (Central), Patna
.... .... Assessing Officer/Appellant
Versus
M/S Central Roller Flour Mill Pvt. Ltd., 234/3A, A.J.C. Bose Road, 5[th]Floor, FMC, Permanent Address-Fortuna, Calcutta-20
.... .... Assessee/Respondent
======================================================
With
Miscellaneous Appeal No.482 of 2008
====================================================== Commissioner Income Tax (Central), Patna
.... .... Assessing Officer/Appellant
Versus
M/S Central Roller Flour Mill Pvt. Ltd., 234/3A, A.J.C. Bose Road, 5[th]Floor, FMC, Permanent Address-Fortuna, Calcutta-20
.... .... Assessee/Respondent
======================================================
With
Miscellaneous Appeal No.484 of 2008
======================================================
Commissioner Income Tax (Central), Patna
.... .... Assessing Officer/Appellant Versus
M/S Central Roller Flour Mill Pvt. Ltd., 234/3A, A.J.C. Bose Road, 5[th]
Floor, FMC, Permanent Address-Fortuna, Calcutta-20
.... .... Assessee/Respondent
======================================================
Appearance :(In all Appeals)
For the Appellant : Mr. Harshwardhan Prasad, Advocate Mr. Rishi Raj Sinha, Advocate For the Respondent : Mr. D.V.Pathy, Advocate
======================================================
CORAM: HONOURABLE THE CHIEF JUSTICE
and
HONOURABLE MR. JUSTICE VIKASH JAIN
ORAL ORDER
(Per: HONOURABLE THE CHIEF JUSTICE)
7. 31-10-2013
These Appeals under Section 260A of the Income
Tax Act, 1961 are preferred by the Revenue, Commissioner of Income Tax (Central), Patna, against the respective judgment and order of the Income Tax Appellate Tribunal, Patna Bench in respect of several assessment years.
Matter at issue is the assessment of the gross profit during the relevant previous years. The matter at issue is a pure
question of fact.
The Appeals do not involve a question of law much
less the substantial question of law.
Appeals are dismissed in limine.
(R.M. Doshit, CJ)
(Vikash Jain, J)Pawan/Pravin
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