Ma/416/2015 Of Paras Enterprises v. Income Tax Officer Ward 5 4 Patna

7 18-07-2019 IN THE HIGH COURT OF JUDICATURE AT PATNAMiscellaneous Appeal No.416 of 2015 ====================================================== Paras Enterprises, a proprietary concern having its office at 10, Jagdish LokApartment, Boring Canal Road, P.O. Boring Road, P.S. Buddha Colony,District Patna through its proprietor Punit Jain, son of Shri. Rajesh KumarJain, resident of 502, Ganga Prabha Apartment Road No.2, Manas Marg, WestShiv Puri P.O.+P.S. Shastri Nagar, District Patna ... ... Appellant/s Versus 1.Income Tax Officer Ward 5 4 Patna ... ... Respondent/s ====================================================== Appearance :For the Appellant/s: Mr.D.V. Pathy, Adv.For the Respondent/s: Mr.Archana Sinha @ Archana Shahi, Adv. ====================================================== CORAM: HONOURABLE MR. JUSTICE JYOTI SARAN and HONOURABLE MR. JUSTICE PARTHA SARTHY ORAL ORDER (Per: HONOURABLE MR. JUSTICE JYOTI SARAN) Heard Mr. D.V. Pathy, learned counsel for thepetitioner and Ms. Archana Sinha, learned Senior StandingCounsel for the Income Tax Department. This appeal under Section 260A of the Income TaxAct, 1961, is directed against the order dated 28.05.2015 of theIncome Tax Appellate Tribunal dismissing the appeal. Having heard learned counsel for the parties andconsidering the opinion expressed by the Appellate Tribunal todismiss the appeal and to confirm the order passed by the theAssessing Authorities and the Commissioner, IncomeTax(Appeals), in so far as the issue of additions are concerned, Bibhash/-U we are not persuaded to grant indigence for in our opinion noissue muchless any substantial question of law arises in thisappeal which invites our opinion. With the observations above, we dispose of thisappeal. (Jyoti Saran, J) ( Partha Sarthy, J)