Cwjc/2678/2021 Of Bihar State Text Book Corporation Ltd v. Principal Commissioner Of Income Tax

IN THE HIGH COURT OF JUDICATURE AT PATNACivil Writ Jurisdiction Case No.2678 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 of Special DutyBhushan Kumar (Male, aged about 57 Years) Son of Shri Sohray Ramresident of 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 CentralRevenue Building, Bir Chand Patel Marg, Patna.Revenue Building, Bir Chand Patel Marg, Patna. 2.Dy. Commissioner of Income Tax, CPC, Bangalore. 3.Asst. Commissioner of Income Tax Exemption Circle Patna, having itsOffice at Central Revenue Building, Bir Chand Patel Marg, Patna.Office at Central Revenue Building, Bir Chand Patel Marg, Patna. ... ... Respondent/s ====================================================== Appearance :For the Petitioner/s: Mr. D.V.Pathy, Advocate For the Respondent/s: Mrs. Archana Sinha, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) ====================================================== (The proceedings of the Court are being conducted byHon’ble the Chief Justice/ Hon’ble Judges throughVideoConferencingfromtheirresidentialoffices/residences. Also, the Advocates and the Staffsjoined the proceedings through Video Conferencingfrom their residences/offices.) ====================================================== 520-09-2021 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, in the memo ofparties, “Asst. Commissioner of Income Tax Exemption CirclePatna, having its office at Central Revenue Building, Bir Chand P.K.P./Amrendra U Patel Marg, Patna” be incorporated as Respondent No. 3. Clause (a) and (b) of the said order be read as follows:- “(a) We quash the impugned order dated 24[th]of September, 2019, passed in Document IdentificationNo. CPC/1819/A6/1900638930, as contained inAnnexure-2, by the Respondent No. 2 namely Dy.Commissioner of Income Tax, CPC, Bangalore, for theAssessment Year 2018-19, under Section 143(1) of theIncome Tax Act, 1961 as also the notice dated 19[th] ofFebruary, 2020 (Annexure-3), issued by RespondentNo. 3, namely Asst. Commissioner of Income TaxExemption Circle Patna, having its office at CentralRevenue Building, Bir Chand Patel Marg, Patna; (b) Petitioner undertakes to appear beforethe Assessing Authority (Respondent No. 3, namelyAsst. Commissioner of Income Tax Exemption CirclePatna, having its office at Central Revenue Building,Bir Chand Patel Marg, Patna) on 4[th] of October, 2021 at10:30 A.M., if possible through digital mode” Let this order be also communicated to theappropriate authority, through electronic mode. (Sanjay Karol, CJ) (S. Kumar, J)