Income Tax Officer, Ward-2, Biharsharif, Nalanda v. Shailendra Kr

IN THE HIGH COURT OF JUDICATURE AT PATNAMiscellaneous Appeal No.214 of 2007 ====================================================== 1.Commissioner of Income Tax-I, Patna. 2.Income Tax Officer, Ward-2, Biharsharif, Nalanda. .... .... Assessing Officer-Appellant Versus Shailendra Kr. Prop. M/s Neha Petroleum, Gandhi Tola, Rajgir, Nalanda. .... .... Assessee-Respondent ====================================================== Appearance : For the Appellants : Mr. Harshwardhan Prasad, Advocate Mr. Rishi Raj Sinha, Advocate For the Respondent : Mr. Ajay Rastogi, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE VIKASH JAIN ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 6. 28-10-2013 This Appeal under Section 260A of the Income Tax Act, 1961 is preferred by the Revenue against the judgment and order dated 6[th] February 2007 passed by the Income Tax Appellate Tribunal, Patna Bench, Patna in I.T. Appeal No.368/Pat/2005. The matter relates to the assessment year 2001-02 and the order of the Commissioner of Income Tax dated 10[th]February 2005 made in exercise of power conferred by Section 263 of the Act. The Tribunal below has held that neither the Commissioner of Income Tax has recorded error in the order of the Assessing Officer nor it has been found to be prejudicial to the revenue. In absence of the aforesaid finding, the Commissioner of Income Tax has no authority to interfere with the order of the Assessing Officer. Therefore, this Appeal. The Appeal does not involve the question of law much less a substantial question of law. Appeal is dismissed in limine. (R.M. Doshit, CJ) Pawan/Pravin (Vikash Jain, J)