In Dr. Rabindra Kumar Singh v. Commissioner Of Income Tax & O, the High Court (2013) 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.
IN THE HIGH COURT OF JUDICATURE AT PATNAMiscellaneous Appeal No.789 of 2010
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Dr. Rabindra Kumar Singh Versus Commissioner Of Income Tax & O
.... .... Appellant/s
.... .... Respondent/s
====================================================== Appearance :For the Appellant/s : Mr. Dr. (Miss) R.Usha For the Respondent/s : Mr.
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CORAM: HONOURABLE MR. JUSTICE NAVIN SINHAand HONOURABLE MR. JUSTICE SHIVAJI PANDEYORAL ORDER (Per: HONOURABLE MR. JUSTICE NAVIN SINHA)
The appeal has been placed today for consideration of I. A. No. 6739 of 2011 praying that the appeal be made analogous with M.A. No. 774 of 2010 and fresh filing of the certified copy of the impugned order be dispensed with as it is already available in the aforesaid appeal.
4 01-02-2013
After hearing the parties the I. A. application is allowed.
Counsel for the parties are further agreed that the substantive appeal itself may be disposed at this stage in similar terms as M. A. No. 774 of 2010 disposed on 22.1.2013.
The Appeal is disposed in similar terms as M. A. No. No. 774
of 2010.
(Navin Sinha, J)
Snkumar/-
(Shivaji Pandey,J)
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