In Commissioner Of Income Tax v. Dwarika Nath Jha, the High Court (2013) dismissed the appeal. The decision went in favour of the assessee.
Decision: The present appeal is also therefore dismissed on the same ground.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE AT PATNAMiscellaneous Appeal No.476 of 2006
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Commissioner Of Income Tax Versus Dwarika Nath Jha
.... .... Appellant/s
.... .... Respondent/s
====================================================== Appearance :For the Appellant/s : Mr. Prakash Sahay For the Respondent/s : Mr.
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CORAM: HONOURABLE MR. JUSTICE NAVIN SINHAand HONOURABLE MR. JUSTICE SHIVAJI PANDEYORAL ORDER (Per: HONOURABLE MR. JUSTICE NAVIN SINHA)
Counsel for the appellant very fairly acknowledges that the
7 31-01-2013
present appeal is covered by the two orders of the Court in M.A. No. 471 of 2006 and M.A. No. 474 of 2006 holding in similar circumstances that the appeal involved no substantial question of law.
The present appeal is also therefore dismissed on the same
ground.
(Navin Sinha, J)
Snkumar/-
(Shivaji Pandey,J)
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