Pradeep Kumar v. The Commissioner Of Income Tax, Muzaffarpur

IN THE HIGH COURT OF JUDICATURE AT PATNACivil Writ Jurisdiction Case No.9831 of 2014 ====================================================== Pradeep Kumar, S/o Shri Kanhaiya Prasad, Resident of Madarsa Road, P.O. and P.S. Gopalganj, District Gopalganj. .... .... Petitioner Versus 1. The Commissioner of Income Tax, Muzaffarpur, having its office at Bela Road, Muzaffarpur. 2. Income Tax Officer, Ward Siwan. .... .... Respondents ====================================================== Appearance : For the Petitioner : Mr. D.V.Pathy, Advocate Mr. Abhi Shankar, Advocate For the Respondents : Mr. Rishi Raj Sinha, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE And HONOURABLE MR. JUSTICE ASHWANI KUMAR SINGHORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 5 13-08-2014 This Petition under Article 226 of the Constitution has been filed by the assessee against the revisional order made by the Commissioner of Income Tax, Muzaffarpur in respect of the assessment year 2009-2010. The Commissioner has rejected the revision application. Therefore, this Petition. Learned advocate Mr. D.V. Pathy has appeared for the petitioner. He has vehemently submitted that the Commissioner of Income Tax, Muzaffarpur has failed to examine the defence of double jeopardy or double taxation raised by the petitioner before the assessing authority as well as before the revisional authority. He has submitted that the Commissioner of Income Tax, Muzaffarpur has not considered the precise challenge as reflected in the written submission filed by the petitioner. We have perused the revision memo filed by the petitioner. The petitioner did not raise the ground of double jeopardy or of double taxation now argued before us. The Commissioner has rightly observed that at different stages of the proceeding the petitioner has raised an entirely different ground of challenge. Mr. Pathy has submitted that the Commissioner of Income Tax has failed to exercise his discretionary jurisdiction fairly and judiciously. We see no merit in this Petition. Petition is summarily rejected. (R.M. Doshit, CJ) K.C.jha/- U (Ashwani Kumar Singh, J)