Cwjc/3476/2016 Of Ara Bhagwan Das Educational Society v. Principal Chief Commissioner Of Income Tax, Bihar And Jharkhand

IN THE HIGH COURT OF JUDICATURE AT PATNACivil Writ Jurisdiction Case No.3476 of 2016 ====================================================== Ara Bhagwan Das Educational Society, a Society incorporated under theSocieties Act, 1986 having its office at Nawada Chowk, P.O. + P.S.- Nawada,District- Bhojpur through its Secretary, Dilip Kumar Mishra, son of LateParas Nath Mishra, resident of Bela, P.O. Krishna Garh, P.S.- Ara Mufassil,District- Bhojpur ... ... Petitioner/s Versus Principal Chief Commissioner of Income Tax, Bihar and Jharkhand, havingits office at Central Revenue Building, Birchand Patel Path, Patna ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASADORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 23-07-2018 In view of the heavy reliance placed by the learnedCounsel for the petitioner on a subsequent order passed by theIncome Tax Appellate Tribunal on 8[th] of June, 2018, may be in aproceeding under Rule 12AA of the Income Tax Act, we are of theconsidered view that the petitioner should ventilate the grievanceas is canvassed before us also by approaching the Tribunal whichhas jurisdiction to deal with the matter. In case the petitioner prefers an appeal before theAppellate Tribunal within 30 days from the date ofreceipt/production of a copy of this order, the Tribunal shallproceed to determine the issue on merit and shall not reject itsimply on the ground of delay. With the aforesaid, this application is disposed of. (Rajendra Menon, CJ) ( Rajeev Ranjan Prasad, J) K.C.Jha/- AFR/NAFRNAFRCAV DATEN/AUploading Date07.08.2018Transmission DateN/A