Pr. Commissioner Of Income Tax (Central) Patna v. M/S Alok Coal Agencies Ltd. … …

IN THE HIGH COURT OF JHARKHAND AT RANCHI T.A. No. 64 of 2018 Pr. Commissioner of Income Tax (central) Patna ... ... Appellant Versus M/s Alok Coal Agencies Ltd. … … ... Respondent --------- CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE SUJIT NARAYAN PRASAD --------- For the Appellant : Mr. Kumar Vaibhav, Sr. S.C. (Income Tax Deptt.) Mr. Anurag Vijay, Jr. S.C. (Income Tax Deptt.) Mr. Omprakash, Advocate --------- Order No.05/Dated: 11.07.2024 Learned counsel for the appellant submits that this appeal arises out of the order passed by the Income Tax Appellate Tribunal, dated 25.05.2018 for the assessment year 2005-2006. 2. Learned counsel for the appellant submits that the question involved in this appeal, has already been decided by a coordinate Bench of this Court in the case of The Principal Commissioner, Income Tax, Ranchi vs. Manoj Kapoor in Tax Appeal No. 55 of 2019 disposed of on 16.08.2023. 3. This appeal has been filed in the year 2018 but, till date the notice has not been issued to the respondents, but since the question of law has already been decided, we are not inclined to issue notice to the respondents. 4. Accordingly, this appeal stands disposed of in the light of the judgment passed in the case of The Principal Commissioner, Income Tax, Ranchi (supra). (DR. B. R. Sarangi, C.J.) (Sujit Narayan Prasad, J.)