The Commissioner Of Income Tax v. M/S Shyam Bihari

IN THE HIGH COURT OF JUDICATURE AT PATNAMiscellaneous Appeal No.330 of 2008 ====================================================== The Commissioner of Income Tax .... .... Appellant/s Versus M/S Shyam Bihari .... .... Respondent/s ====================================================== CORAM: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA and HONOURABLE JUSTICE SMT. ANJANA MISHRAORAL ORDER (Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA) 10 01-07-2015 The explanations of the Section Officer and the concerned Assistant have been placed before us. The explanation given by the Assistant is that he failed to understand the order dated 30.03.2015; whereas there was nothing in the order dated 30.3.3015 and it appears to be more a case of non-application of mind since the order dated 30.3.2015 was not an independent order but merely modified the order dated 12.3.2015 so far as extending the time was concerned. The explanations filed are accepted with the above observations and the Assistant and the Section Officer concerned are directed to be careful in future. (Ramesh Kumar Datta, J) The explanation given by the Assistant is that he failed to understand the order dated 30.03.2015; whereas there was nothing in the order dated 30.3.3015 and it appears to be more a case of non-application of mind since the order dated 30.3.2015 was not an independent order but merely modified the order dated 12.3.2015 so far as extending the time was concerned. The explanations filed are accepted with the above observations and the Assistant and the Section Officer concerned are directed to be careful in future. (Ramesh Kumar Datta, J) S.Pandey/- (Anjana Mishra, J) U