In Mjc/3563/2009 Of Commissioner Of Income Tax-1 P v. Rakesh Prasad Singh, the High Court (2010) allowed the appeal. The decision went in favour of the Revenue.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE AT PATNA MJC No.3563 of 2009 COMMISSIONER OF INCOME TAX-1 PATNA & ANR. Versus
RAKESH PRASAD SINGH
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3 03.09.2010
Heard learned counsel for the petitioners.
It has been explained that at pre-notice stage, a peremptory order was complied with but the defect relating to Annexure-1 was removed after a delay of one day on account of mistake in calculation.
In the facts of the case, prayer for restoration is allowed and M.A. No. 540 of 2004 is restored to its original file.
AKV/-
(Shiva Kirti Singh,J.)
( Hemant Kumar Srivastava, J.)
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