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Income Tax Officer, Ward - 1, Biharsharif, Nalanda v. M/S Harsh Jewellery, E

High Court 02 Dec 2014 In favour of: Assessee
Forum / Bench
High Court · patnahcucisdb94
Parties
Income Tax Officer, Ward - 1, Biharsharif, Nalanda v. M/S Harsh Jewellery, E
Date of order
02 Dec 2014
Assessment year(s)
Outcome
Dismissed

Case summary

In Income Tax Officer, Ward - 1, Biharsharif, Nalanda v. M/S Harsh Jewellery, E, the High Court (2014) dismissed 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.

The order — as passed by the High Court

IN THE HIGH COURT OF JUDICATURE AT PATNAMiscellaneous Jurisdiction Case No.244 of 2014 In MA 61 of 2009 ====================================================== 1.Commissioner Of Income Tax-1, Patna 2.Income Tax Officer, Ward - 1, Biharsharif, Nalanda .... .... Petitioner/s Versus 1.M/S Harsh Jewellery, E-48, Saket Nagar Indore, Head Office At Chowk, Biharsharif, Nalanda, Bihar .... .... Respondent ====================================================== Appearance :For the Petitioner/s : Mr. Archana Sinha @ Archana Shahi, Sr. SC. Mr. Suman Kumar Mishra, Jr. SC For the Respondent/s : Mr. ====================================================== CORAM: HONOURABLE MR. JUSTICE I. A. ANSARI and HONOURABLE JUSTICE SMT. ANJANA MISHRA ORAL ORDER (Per: HONOURABLE MR. JUSTICE I. A. ANSARI) 3 02-12-2014 By making this Misc. application, the applicants have sought for restoration of M.A. No. 61 of 2009, which was dismissed for non-compliance of the order, dated 14.11.2013. Heard Mrs. Archana Sinha @ Archana Shahi, learned Senior Standing Counsel for the appellants-applicants. Having considered the averments made in the application and having heard the learned counsel for the parties, we are satisfied that the reason for non-compliance of the order, dated 14.11.2013, by the applicants and/or his counsel was beyond their control. In view of the above and in the interest of justice, the order, dated 14.11.2013 aforementioned, is hereby set aside and M.A. No. 61 of 2009 aforementioned is hereby restored to its original file. This Misc. Case shall accordingly stand disposed of. (I. A. Ansari, J.) Mkr./- (Anjana Mishra, J.) U
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