The Deputy Commissioner Of Income Tax Circle-1, Muzaffarpur v. Agriculture Produce Market Committee, Muzaffarpur

IN THE HIGH COURT OF JUDICATURE AT PATNAMiscellaneous Appeal No.711 of 2008 ====================================================== 1.Commissioner of Income Tax, Muzaffarpur. 2.The Deputy Commissioner of Income Tax Circle-1, Muzaffarpur. .... .... Appellants Versus Agriculture Produce Market Committee, Muzaffarpur. .... .... Respondent ====================================================== Appearance :For the Appellants : Mr. Rishi Raj Sinha, Sr. Standing Counsel Ms. Shilpi Keshri, Jr. Standing Counsel For the Respondents : Mr. Amit Shrivastava, Advocate Mr. Shikesh Jha, Advocate Mr. Girish Pandey, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE ANIL KUMAR UPADHYAYORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 9 15-01-2018 This appeal has been filed by the Revenue under Section 260A of the Income Tax Act and identical appeals filed, involving same questions of law and fact, have already been decided by Co-ordinate Benches of this Court, as is evident from the supplementary counter affidavit filed by the respondents in M.A. No.712 of 2008 vide Annexure-R/1 dated 10.7.2015 and modified on 27.11.2015. Keeping in view the aforesaid, we see no reason to keep the matter pending. For the grounds and reasons already considered in the order passed in M.A. No.712 of 2008, we find no substantial question of law arising for consideration. The appeal, therefore, is dismissed. (Rajendra Menon, CJ) (Anil Kumar Upadhyay, J) K.C.jha/- U