IN THE HIGH COURT OF JUDICATURE AT PATNA Miscellaneous Jurisdiction Case No.1030 of 2016 In MA No. 318 of 2007 ====================================================== Commission of Income Tax and Anr. .... .... Petitioner/s Versus Smt. Mati Sharda Devi .... .... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Rishi Raj Sinha, Sr. Advocate For the Respondent/s : Mrs. Archana Prasad, Jr. SC ====================================================== CORAM: HONOURABLE MR. JUSTICE NAVANITI PRASAD SINGH and HONOURABLE JUSTICE SMT. NILU AGRAWAL ORAL ORDER (Per: HONOURABLE MR. JUSTICE NAVANITI PRASAD SINGH) 5 26-09-2016 Mrs. Archana Prasad, learned junior standing counsel for the Income Tax Department states that pursuant to order dated 25.07.2016 necessary compliance was made on 28.07.2016. Notices under ordinary and registered process both in regard to restoration application and condonation of delay were filed. While so filing those applications, reference was made to miscellaneous appeal from which these proceedings arose. The office apparently by mistake accepted the filing in the miscellaneous appeal and did not reflect the same in M.J.C. No. 1030 of 2016 and I.A. No. 2472 of 2016. Accordingly, M.J.C. No. 1030 of 2016 and I.A. No. 2472 of 2016 were dismissed for default for non-compliance of the peremptory order, which is not