The Patna High Court corrected a clerical error in a prior order dated 16.05.2014, where Income Tax Act was cited instead of Disaster Management Act.
Corrected the expression 'Section 50(b) of the Income Tax Act, 1961' to read as 'Section 50(b) of the Disaster Management Act, 2005'.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil 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. ANSARI and HONOURABLE JUSTICE SMT. ANJANA MISHRA ORAL ORDER (Per: HONOURABLE MR. JUSTICE I. A. ANSARI) 3 18-06-2014 This matter has been brought under the heading “To Be Mentioned” at the instance of the learned counsel for the petitioner.
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,
Patna High Court CWJC No.8863 of 2014 (3) dt.18-06-2014
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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)
U T
1 issue framed by the court
Whether an error in the statutory reference in a previous order requires correction in interest of justice.
2 provisions across 2 enactments
Santosh Kumar Jha
The Commissioner of Income Tax ( Appeals ), Patna
The Deputy Commissioner of Income Tax, Central Circle - 1, Patna
I. A. Ansari
Anjana Mishra
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
