In The Commissioner Of Income Tax (Central v. Md. Mahjood Alam, the High Court (2016) dismissed 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.
IN THE HIGH COURT OF JHARKHAND AT RANCHI
Tax Appeal No. 44 of 2013
-------The Commissioner of Income Tax (Central)...AppellantVersusMd. Mahjood Alam...Respondent
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CORAM:HON’BLE MR. JUSTICE D.N. PATELHON’BLE MR. JUSTICE PRAMATH PATNAIK
------For the Appellant : Mr. Deepak RoshanFor the Respondent : ----
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04/Dated: 7th January, 2015Per D.N. Patel, J.:
So far as the defect no. 1 is concerned the same is waived because the original copy of the impugned order has already been annexed with the Tax Appeal No. 47 of 2013, rest of the defects shall be removed within three weeks' from today failing which this appeal shall be deemed to have been dismissed automatically.
If the defects are removed within the period of three weeks' this appeal will be enlisted immediately under the heading 'For Admission' along with the Tax Appeal No. 47 of 2013.
(D.N. Patel, J.)
Alankar/MM/-
(Pramath Patnaik, J.)
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