Commissioner Of Income Tax & Anr v. Umesh Prasad Singh

IN THE HIGH COURT OF JUDICATURE AT PATNAMiscellaneous Appeal No.436 of 2008 ====================================================== Commissioner Of Income Tax & Anr Versus Umesh Prasad Singh .... .... Appellant/s .... .... Respondent/s with ====================================================== Miscellaneous Appeal No.445 of 2008 ====================================================== Commissioner Of Income Tax & Anr Versus Umesh Prasad Singh .... .... Appellant/s .... .... Respondent/s ====================================================== Appearance : (In MA No.436 of 2008) For the Appellant/s : Mr. S.K.Sharan Mr. Archana Sinha For the Respondent/s : Mr. (In MA No.445 of 2008) For the Appellant/s : Mr. S.K.Sharan For the Respondent/s : Mr. Mr. Archana Sinha ====================================================== CORAM: HONOURABLE MR. JUSTICE SHIVA KIRTI SINGHand HONOURABLE MR. JUSTICE VIKASH JAIN ORAL ORDER (Per: HONOURABLE MR. JUSTICE SHIVA KIRTI SINGH) Heard learned counsel for the appellant and leaned 12. 25.09.2012 counsel for the assessee. From the submissions it is evident that the issues raised in this appeal arising from a common judgment are same as were raised in batch of miscellaneous appeals bearing No. 425 of 2008 (Commissioner of Income Tax Central, Patna and Anr. Vs. Umesh Prasad Singh and other analogous appeals which were heard and dismissed by a reasoned order passed by us on 13.08.2012. The questions of law sought to be raised in this appeal being similar, this appeal is also dismissed in terms of order dated 13.8.2012 passed in Misc. Appeal No. 425 of 2008 and other analogous appeals. (Shiva Kirti Singh, J) Fahad./- (Vikash Jain, J)