Patna High Court - Orders
Mahesh Kr. Agarwal @ Mahesh Agarwal vs Dcit, Central Circle-4, Patna on 25 August, 2015
Author: Ramesh Kumar Datta
Bench: Ramesh Kumar Datta, Anjana Mishra
Patna High Court MA No.364 of 2011 (2) dt.25-08-2015
IN THE HIGH COURT OF JUDICATURE AT PATNA
Miscellaneous Appeal No.364 of 2011
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Mahesh Kr. Agarwal @ Mahesh Agarwal
.... .... Appellant/s
Versus
DCIT, Central Circle-4, Patna
.... .... Respondent/s
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Appearance :
For the Appellant : Mr. K.N. Singh
For the Respondent : Mr. Rishi Raj Sinha, Senior Standing Counsel
Mrs. Archana Prasad, Junior Standing Counsel
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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)
2 25-08-2015This appeal shall be heard.
The following substantial question of law arises in the present appeal:-
"Whether on the facts and in the circumstances of the case, the Tribunal was correct in holding that the penalty order is not time barred in view of the proviso to Section 275 (1) (a) of the Income-tax Act, 1961".
No notice of hearing need be issued to the respondent, who is represented before us by learned Senior Standing Counsel for the Income-tax Department. V.P.Sinha/- (Ramesh Kumar Datta, J) (Anjana Mishra, J) U