Dr. Rabindra Kumar Singh v. Commissioner Of Income Tax & O

IN THE HIGH COURT OF JUDICATURE AT PATNAMiscellaneous Appeal No.774 of 2010 ====================================================== Dr. Rabindra Kumar Singh Versus Commissioner Of Income Tax & O .... .... Appellant/s .... .... Respondent/s ====================================================== with Miscellaneous Appeal No.781 of 2010 ====================================================== Dr.Rabindra Kumar Singh Versus Commissioner Of Income Tax,Cen .... .... Appellant/s .... .... Respondent/s ====================================================== Appearance : For the Appellant/s : Mr. Dr. R.Usha, Adv. Mrs. Sabita Kumari, Adv. For the Respondent/s : Mr. Harshwardhan Prasad, Adv. Mr. Rishi Raj Sinha, Adv. ====================================================== CORAM: HONOURABLE MR. JUSTICE NAVIN SINHA and HONOURABLE MR. JUSTICE SHIVAJI PANDEY ORAL ORDER (Per: HONOURABLE MR. JUSTICE NAVIN SINHA) 7 22-01-2013 Heard learned counsel for the appellant and the respondents. A preliminary objection has been raised on behalf of the respondents that the jurisdiction shall be of the Jharkhand High Court at Ranchi in the matter and the application is not maintainable before this Court. The order of the Tribunal has been passed by the Circuit Bench at Ranchi arising out of the earlier order of the Income Tax Appellate Authority passed at Ranchi itself. The income which was the subject matter of assessment including the seizure and search has all taken place at Ranchi. Leave is sought to withdraw the application for presenting it before the Jharkhand High Court at Ranchi, appropriately. Let the records be returned to the counsel for the petitioner for presentation before the Jharkhand High Court at Ranchi, if so advised. The proceeding stands disposed. (Navin Sinha, J) P. Kumar/- (Shivaji Pandey, J)