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Rupesh Kumar Son Of Ramashankar Prasad Resident Of v. The Principal Commissioner Of Income Tax-2, Patna

High Court 02 Dec 2024 In favour of: Assessee
Forum / Bench
High Court · patnahcucisdb94
Parties
Rupesh Kumar Son Of Ramashankar Prasad Resident Of v. The Principal Commissioner Of Income Tax-2, Patna
Date of order
02 Dec 2024
Assessment year(s)
Outcome
Allowed

Case summary

In Rupesh Kumar Son Of Ramashankar Prasad Resident Of v. The Principal Commissioner Of Income Tax-2, Patna, the High Court (2024) allowed the appeal. The decision went in favour of the assessee.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

IN THE HIGH COURT OF JUDICATURE AT PATNACivil Writ Jurisdiction Case No.11160 of 2019 ====================================================== 1.Ramashankar Prasad Son of Late Rameshwar Prasad Resident of 207, SuryaVihar Apartment, Exhibition Road, Patna- 800001, At present 403, BalajiResidency, Near Namrada Apartment, New Dak Bunglow Road, PatnaVihar Apartment, Exhibition Road, Patna- 800001, At present 403, BalajiResidency, Near Namrada Apartment, New Dak Bunglow Road, Patna 2.Lalmani Prasad Wife of Ramashankar Prasad Resident of 207, Surya ViharApartment, Exhibition Road, Patna- 800001, At present 403, BalajiResidency, Near Namrada Apartment, New Dak Bunglow Road, PatnaApartment, Exhibition Road, Patna- 800001, At present 403, BalajiResidency, Near Namrada Apartment, New Dak Bunglow Road, Patna 3.Rupesh Kumar Son of Ramashankar Prasad Resident of 207, Surya ViharApartment, Exhibition Road, Patna- 800001, At present 403, BalajiResidency, Near Namrada Apartment, New Dak Bunglow Road, Patna.Apartment, Exhibition Road, Patna- 800001, At present 403, BalajiResidency, Near Namrada Apartment, New Dak Bunglow Road, Patna. ... ... Petitioner/s Versus 1.The Principal Commissioner of Income Tax-2, Patna. 2.The Commissioner of Income Tax Patna. 3.The Deputy Commissioner of Income Tax Circle-5, Patna. 4.The Assistant Commissioner of Income Tax Circle-5, Patna. 5.The Director of Income Tax Circle-5, Patna. 6.The Deputy Director of Income Tax Circle-5, Patna. ... ... Respondent/s ====================================================== withMiscellaneous Jurisdiction Case No. 1654 of 2024InMiscellaneous Appeal No.219 of 2011 ====================================================== Namrata Prasad Wife of Late Rupesh Kumar, Resident of Surya ViharApartment, Exhibition Road, P.S.- Gandhi Maidan, Town and District- Patnapresently residing at H. no. 724, in front of CDA Building, Rajendra Path,Patna. ... ... Petitioner/s Versus 1.Commissioner of Income Tax- II Patna having its office at 2nd floor, CentralRevenue Building, Bir Chand Patel Path, Town and District- Patna.Revenue Building, Bir Chand Patel Path, Town and District- Patna. 2.Deputy Commissioner of Income Tax, Circle-5, Patna having its office at3rd floor, Lok Nayak Bhawan, Frazer Road, town and District- Patna.3rd floor, Lok Nayak Bhawan, Frazer Road, town and District- Patna. ... ... Opposite Party/s ====================================================== withMiscellaneous Jurisdiction Case No. 1658 of 2024InMiscellaneous Appeal No.220 of 2011 ====================================================== Lalmani Prasad wife of Rama Shankar Prasad, resident of 207, Surya ViharApartment, Exhibition Road, P.S.- Gandhi Maidan, Town and District- Patnapresently residing at H.no. 724, in front of CDA Building, Rajendra Path,Patna. ... ... Petitioner/s Versus 1.Commissioner Of Income Tax-II Patna having its office at 2nd floor, CentralRevenue Building, Bir Chand Patel Path, Town and District- Patna.Revenue Building, Bir Chand Patel Path, Town and District- Patna. 2.Deputy Commissioner of Income Tax, Circle-5, Patna having its Office at3rd floor, Lok Nayak Bhawan, Frazer Road, town and District- Patna.3rd floor, Lok Nayak Bhawan, Frazer Road, town and District- Patna. ... ... Opposite Party/s ====================================================== withMiscellaneous Jurisdiction Case No. 1659 of 2024InMiscellaneous Appeal No.221 of 2011 ====================================================== Rama Shankar Prasad son of late Rameshwar Prasad, resident of 207, SuryaVihar Apartment, Exhibition Road, P.S.- Gandhi Maidan, Town and District-Patna. ... ... Petitioner/s Versus 1.Commissioner Of Income Tax-II Patna having its office at 2nd floor, CentralRevenue Building, Bir Chand Patel Path, Town and District- Patna.Revenue Building, Bir Chand Patel Path, Town and District- Patna. ... ... Opposite Party/s ====================================================== withMiscellaneous Jurisdiction Case No. 1659 of 2024InMiscellaneous Appeal No.221 of 2011 ====================================================== Rama Shankar Prasad son of late Rameshwar Prasad, resident of 207, SuryaVihar Apartment, Exhibition Road, P.S.- Gandhi Maidan, Town and District-Patna. ... ... Petitioner/s Versus 1.Commissioner Of Income Tax-II Patna having its office at 2nd floor, CentralRevenue Building, Bir Chand Patel Path, Town and District- Patna.Revenue Building, Bir Chand Patel Path, Town and District- Patna. 2.Deputy Commissioner of Income Tax, Circle-5, Patna having its Office at3rd floor, Lok Nayak Bhawan, Frazer Road, town and District- Patna.3rd floor, Lok Nayak Bhawan, Frazer Road, town and District- Patna. ... ... Opposite Party/s ======================================================Appearance :(In Civil Writ Jurisdiction Case No. 11160 of 2019)For the Petitioner/s: Mr. Mritunjay Kumar, AdvocateFor the Respondent/s: Ms. Archana Sinha @ Archana Shahi, Advocate(In Miscellaneous Jurisdiction Case No. 1654 of 2024)For the Petitioner/s: Mr. Sanjeev Kumar Mishra, AdvocateFor the Opposite Party/s : Ms. Archana Sinha @ Archana Shahi, Advocate(In Miscellaneous Jurisdiction Case No. 1658 of 2024)For the Petitioner/s: Mr. Sanjeev Kumar Mishra, AdvocateFor the Opposite Party/s : Ms. Archana Sinha @ Archana Shahi, Advocate(In Miscellaneous Jurisdiction Case No. 1659 of 2024)For the Petitioner/s: Mr. Sanjeev Kumar Mishra, AdvocateFor the Opposite Party/s : Ms. Archana Sinha @ Archana Shahi, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PARTHA SARTHY ORAL ORDER 1302-12-2024 (Per: HONOURABLE THE CHIEF JUSTICE) Re.:MJC No.1654 of 2024, MJC No.1658 of 2024 and MJC No.1659 of 2024 Having heard learned counsel for the petitioners andhaving perused the contents of the applications, the Court issatisfied that the petitioners have made out a case for restorationof the miscellaneous appeals with cost of Rs.1,000/- to be paidin each of the MJCs to the Bihar State Legal Services Authority. 2. Miscellaneous Appeal No.219 of 2011,Miscellaneous Appeal No.220 of 2011 and MiscellaneousAppeal No.221 of 2011 shall stand restored to its original file onsufficient evidence being produced of the payment of costs. 3. The MJC applications are allowed on the abovecondition. Re.: CWJC No.11160 of 2019 4. Post along with Miscellaneous Appeal No.219 of2011, Miscellaneous Appeal No.220 of 2011 and MiscellaneousAppeal No.221 of 2011 on 21.01.2025. (K. Vinod Chandran, CJ) ( Partha Sarthy, J)
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