In this Miscellaneous Appeal, the Patna High Court dismissed the appeal of the Income Tax Department after admitting that the tax effect was negligible compared to relevant circulars. The court found no substantial legal question.
The appeal was dismissed with no specific relief granted to the respondent.
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.
Patna High Court MA No.504 of 2006 (7) dt.06-07-2015
IN THE HIGH COURT OF JUDICATURE AT PATNA
| Miscellaneous Appeal No.504 of 2006 ====================================================== |
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| 1. Commissioner of Income Tax (Central), Patna 2. Asstt. Commissioner of Income Tax, Central Circle-3, Patna .... .... Appellant/s Versus Shri Praveen Kumar, S/o- Dr. Kashi Nath Prasad Sinha, New Delhi, Dehri on Sone, District–Rohtas .... .... Respondent/s ====================================================== Appearance : For the Appellant/s : Mr. Rishi Raj Sinha, Sr. S.C. Mrs. Archana Prasad, Jr. S.C. For the Respondent/s : Mr. ====================================================== |
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CORAM: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA and HONOURABLE JUSTICE SMT. ANJANA MISHRA ORAL ORDER (Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA) |
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| 7 06 |
-07-2015 Heard learned counsel for the Appellant-Revenue. |
| It is admitted by learned Sr. Standing Counsel | |
| appearing for the appellant-Income Tax Department that the tax effect in the present matters are much below than what is provided under the relevant circulars of the Central Board of Direct Taxes. No substantial question of law of recurring nature could also be pointed out by learned counsel for the appellants. In the above circumstances, the appeal is dismissed. (Ramesh Kumar Datta, J) |
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| (Anjana Mishra, J) | |
| Jagdish/- U |
1 issue framed by the court
Whether the appeal is maintainable when the admitted tax effect is below the relevant circulars.
Commissioner of Income Tax (Central), Patna
Asstt. Commissioner of Income Tax, Central Circle-3, Patna
Shri Praveen Kumar
Ramesh Kumar Datta
Anjana Mishra
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
