Case LawHigh Court › Cwjc/2436/2021 Of Bihar State Text Book...

Cwjc/2436/2021 Of Bihar State Text Book Corporation Ltd v. Principal Commissioner Of Income Tax

High Court 02 Sep 2021 In favour of: Assessee
Forum / Bench
High Court · patnahcucisdb94
Parties
Cwjc/2436/2021 Of Bihar State Text Book Corporation Ltd v. Principal Commissioner Of Income Tax
Date of order
02 Sep 2021
Assessment year(s)
Outcome
Allowed

Case summary

In Cwjc/2436/2021 Of Bihar State Text Book Corporation Ltd v. Principal Commissioner Of Income Tax, the High Court (2021) allowed the appeal. The decision went in favour of the assessee.

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 PATNACivil Writ Jurisdiction Case No.2436 of 2021 ====================================================== Bihar State Text Book Corporation Ltd., a Company incorporated under theCompanies Act 1956 having its registered office at Pathya Pustak Bhawn,Budh Marg P.O. GPO, P.S. Kotwali, through its Officer on Special DutyBhushan Kumar (Male, aged about 57 years) son of Shri Sohray Ram residentof Kadam Gali, Jai Prakash Nagar, Phulwari, P.O. and P.S. Phulwari, Patna. ... ... Petitioner/s Versus 1.Principal Commissioner of Income Tax, having its office at Central RevenueBuilding, Bir Chand Patel Marg, Patna.Building, Bir Chand Patel Marg, Patna. 2.Dy. Commissioner of Income Tax, Exemption Circle, Patna. 620-09-2021 ... ... Respondent/s ====================================================== Appearance :For the Petitioner/s: Mr. D.V.Pathy, AdvocateFor the Respondent/s: Mrs. Archana Singh, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMARORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) On the oral mentioning of Mrs. Archana Sinha, learned counsel for the Revenue, matter is taken up today. Having heard learned counsel for the parties, wemodify the order dated 2[nd] of September, 2021, passed in theinstant case, to the extent that in the said order wherever thewords ‘Respondent No. 2 namely Dy. Commissioner of IncomeTax, CPC, Bangalore’ is typed, the same be read as “DeputyCommissioner of Income Tax, Exemption Circle, Patna”. Similarly, the direction contained in Clause (b), fixingthe date of appearance as 13[th] of September, 2021 is extended P.K.P./Amrendra U and the petitioner shall appear before the Assessing Authority(Deputy Commissioner of Income Tax, Exemption Circle, Patna) on 4[th] of October, 2021. Let this order be also communicated to the appropriate authority, through electronic mode. (Sanjay Karol, CJ) (S. Kumar, J)
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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.
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