Commissioner Of Income Tax (Central), Patna v. Shri Praveen Kumar
High Court
02 Apr 2015 In favour of: Assessee
Forum / Bench
High Court · patnahcucisdb94
Parties
Commissioner Of Income Tax (Central), Patna v. Shri Praveen Kumar
Date of order
02 Apr 2015
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Commissioner Of Income Tax (Central), Patna v. Shri Praveen Kumar, the High Court (2015) dismissed the appeal. The decision went in favour of the assessee.
Decision: In the aforesaid circumstances, the appeal is dismissed Jagdish/U.K./- U as not maintainable.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF JUDICATURE AT PATNA
Miscellaneous Appeal No.500 of 2006
======================================================
1.Commissioner of Income Tax (Central), Patna.
2.Asstt. Commissioner of Income-Tax, Central Circle-3, Patna. .... .... Assessing Officer/Appellants
Versus
Shri Praveen Kumar, S/O Dr. Kashi Nath Prasad Sinha, New Delia, Dehri-
on-Sone, District-Rohtas.
.... .... Assessee/Respondent
======================================================
Appearance :For the Appellants : Mr. Rishi Raj Sinha, Sr. S.C. & Mrs. Archana Prasad, Jr. S.C. For the Respondent : Mr.
======================================================
CORAM: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA
and
HONOURABLE JUSTICE SMT. ANJANA MISHRAORAL ORDER
(Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA)
6 02-04-2015
Heard learned counsels for the appellants.
The only relief sought is with respect to deletion of addition of Rs. 6,50,405/- by the Tribunal. Evidently the tax on the said amount would be much lower than the amount of Rs. 4,00,000/- as fixed by the CBDT in its circular of 2005 in the matter. No recurring question of law also arises herein.
In the aforesaid circumstances, the appeal is dismissed
Jagdish/U.K./-
U
as not maintainable.
(Ramesh Kumar Datta, J)
(Anjana Mishra, J)
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