M/S. Chhaganlal Dayaljee Jewels v. The Commissioner Of Income Tax, Jamshedpur

IN THE HIGH COURT OF JHARKHAND AT RANCHIC.M.P. No. 85 of 2013 M/s. Chhaganlal Dayaljee Jewels ...Petitioner Versus The Commissioner of Income Tax, Jamshedpur... Opposite Party------- CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MRS. JUSTICE JAYA ROY ------ For the Petitioner : Mr. Shankar Lal Agarwal, AdvocateFor the Opposite Party : Mr. Deepak Roshan, Advocate------Order No. 02 Dated 6th March, 2013 Defects are ignored. This application has been submitted seeking modification in the order dated 31[st] January, 2013 by which direction has been issued to the Assessing Officer to look into the fact that when the fourth order was dispatched and whether it was dispatched on 6.1.2010 or on any other date and then the Assessing Officer was directed to find out whether the proceeding was within limitation or not. However, the Tribunal, in remand order dated 14.02.2012, sent the matter to the C.I.T.(Appeals) and not to the Assessing Officer and in the facts of the case the matter can be examined only by the C.I.T.(Appeals) in the light of the decision of the remand order dated 14.02.2012 passed by the I.T.A.T., Circuit Bench, Ranchi in Tax Appeal No. 162/RAN/2010.l Therefore, it is made clear that in place of word “Assessing Officer” in para 4 of the order dated 31[st] January, 2013, the “C.I.T.(Appeals), Jamshedpur” be read. The C.M.P. is allowed. (Prakash Tatia, C.J.) (Jaya Roy, J) Birendra/