Case LawHigh Court › Santosh Kumar Jha, Son Of Sri Bhagwan La...

Santosh Kumar Jha, Son Of Sri Bhagwan Lal Jha, Resident Of Village - Sangi, P.s. Phulparas, District - Madhubani v. The Commissioner Of Income Tax ( Appeals ), Patna 2. The Deputy Commissioner Of Income Tax, Central Circle - 1, Patna

High Court 16 May 2014 In favour of: Unclear
Forum / Bench
High Court · patnahcucisdb94
Parties
Santosh Kumar Jha, Son Of Sri Bhagwan Lal Jha, Resident Of Village - Sangi, P.s. Phulparas, District - Madhubani v. The Commissioner Of Income Tax ( Appeals ), Patna 2. The Deputy Commissioner Of Income Tax, Central Circle - 1, Patna
Date of order
16 May 2014
Assessment year(s)
Outcome
Other

Case summary

In Santosh Kumar Jha, Son Of Sri Bhagwan Lal Jha, Resident Of Village - Sangi, P.s. Phulparas, District - Madhubani v. The Commissioner Of Income Tax ( Appeals ), Patna 2. The Deputy Commissioner Of Income Tax, Central Circle - 1, Patna, the High Court (2014) decided the matter under Section 50 of the Income-tax Act.

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

Sections referenced in this judgment

The order — as passed by the High Court

IN THE HIGH COURT OF JUDICATURE AT PATNACivil Writ Jurisdiction Case No.8863 of 2014 ====================================================== Santosh Kumar Jha, son of Sri Bhagwan Lal Jha, resident of Village - Sangi, P.S. Phulparas, District - Madhubani .... .... Petitioner Versus 1. The Commissioner of Income Tax ( Appeals ), Patna 2. The Deputy Commissioner of Income Tax, Central Circle - 1, Patna .... .... Respondents ====================================================== Appearance :For the Petitioner : Mr. D.V. Pathy, Mr. Suraj Samdarshi, Mr. Ranjan Kumar Jha & Mr. Abhi Sarkar, Advocates For Respondent No. : Mr. Archana Sinha @ Archana Shahi, Sr.S.C. ====================================================== CORAM: HONOURABLE MR. JUSTICE I. A. ANSARIand HONOURABLE JUSTICE SMT. ANJANA MISHRAORAL ORDER (Per: HONOURABLE MR. JUSTICE I. A. ANSARI) This matter has been brought under the heading “To Be Mentioned” at the instance of the learned counsel for the petitioner. 3 18-06-2014 Heard learned counsel for the parties. Considering the fact that in the order, dated 16.05.2014, the expression, “Section 50(b) of the Income Tax Act, 1961”, appearing in the fourth line of third paragraph of the said order, ought to have been recorded as “Section 50(b) of the Disaster Management Act, 2005”, it is hereby, in the interest of justice, directed that the expression “Section 50(b) of the Income Tax Act, PNM U T 1961”, appearing in the order, dated 16.05.2014, aforementioned, shall stand corrected, and be henceforth read, as “Section 50(b) of the Disaster Management Act, 2005”. (I. A. Ansari, J) (Anjana Mishra, J)
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