This miscellaneous appeal, filed under Section 260A of the Income Tax Act, was dismissed by the Patna High Court, Chief Justice providing rationale based on identical issues already being decided by coordinate benches.
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
Miscellaneous Appeal No.711 of 2008
======================================================
.... .... 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 UPADHYAY
ORAL 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
Patna High Court MA No.711 of 2008 (9) dt.15-01-2018
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no substantial question of law arising for consideration.
The appeal, therefore, is dismissed.
(Rajendra Menon, CJ)
(Anil Kumar Upadhyay, J)
K.C.jha/-
U
1 provisions across 1 enactments
Commissioner of Income Tax, Muzaffarpur
Deputy Commissioner of Income Tax Circle-1, Muzaffarpur
Agriculture Produce Market Committee, Muzaffarpur
HONOURABLE THE CHIEF JUSTICE
ANIL KUMAR UPADHYAY
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
