Deputy Commissioner Of Income Tax, Central Circle-1, Patna v. Sri Tripurari Mohan Prasad, Samarpan House Sheikhpura, Patna

7 04-03-2013 Mahesh/- IN THE HIGH COURT OF JUDICATURE AT PATNAMiscellaneous Appeal No.278 of 2007 ====================================================== 1.Commissioner of Income Tax, Central, Patna 2.Deputy Commissioner of Income Tax, Central Circle-1, Patna .... .... Appellant/s Versus Sri Tripurari Mohan Prasad, Samarpan House Sheikhpura, Patna. .... .... Respondent/s ====================================================== Appearance :For the Appellant/s : Mr. Harshwardhan Prasad and Mr. Rishi Raj Sinha, Advs. For the Respondent/s : ====================================================== CORAM: HONOURABLE MR. JUSTICE NAVIN SINHAand HONOURABLE MR. JUSTICE SHIVAJI PANDEY ORAL ORDER (Per: HONOURABLE MR. JUSTICE NAVIN SINHA) Heard learned counsel for the appellants and the respondent. The discussion in paragraph 6 of the order of the Tribunal is reasoned and well considered. If the Assessing Officer did not respond to the query of the C.I.T.(A), it is for the respondent to answer their own deficiency. We are satisfied on the reasoning contained in the said paragraph that the appeal does not raise any substantial question of law for our consideration. The appeal is dismissed. (Navin Sinha, J) (Shivaji Pandey,J)