Allowed
Shravan Kumar v. Principal Commissioner of Income Tax, I
Patna HCCWJC/10839/2020
Case brief
AI extract
What is this about?
The High Court of Judicature at Patna set aside the impugned order dated 3rd December 2019 passed by the Principal Commissioner of Income Tax. The court directed the appropriate authority to pass a fresh order, holding that the Officer failed to apply his mind independently under Section 119(2)(b) of the Income Tax Act.
What did the court decide?
The impugned order dated 3rd December 2019 is set aside and a direction is issued to the appropriate authority to pass a fresh order in accordance with law.