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Patna High Court - Orders

Assistant Commissioner Of Income Tax, ... vs M/S G R D Construction Pvt. Ltd. on 4 April, 2019

Author: Jyoti Saran

Bench: Jyoti Saran, Ashutosh Kumar

    IN THE HIGH COURT OF JUDICATURE AT PATNA
                 Miscellaneous Appeal No.645 of 2018
======================================================
Assistant Commissioner of Income Tax, Central Circle 2, Patna

                                                ... ... Appellant/s
                                   Versus
M/s G R D Construction Pvt. Ltd.

                                          ... ... Respondent/s
======================================================
                                    with
                 Miscellaneous Appeal No. 646 of 2018
======================================================
Assistant Commissioner of Income Tax, Central Circle 2, Patna

                                                ... ... Appellant/s
                                   Versus
M/s G R D Construction Pvt. Ltd.

                                          ... ... Respondent/s
======================================================
                                    with
                 Miscellaneous Appeal No. 650 of 2018
======================================================
Assistant Commissioner of Income Tax, Central Circle 2, Patna

                                                ... ... Appellant/s
                                   Versus
M/s G R D Construction Pvt. Ltd.

                                          ... ... Respondent/s
======================================================
                                    with
                 Miscellaneous Appeal No. 648 of 2018
======================================================
Assistant Commissioner Of Income Tax, Central Circle 2, Patna

                                                ... ... Appellant/s
                                   Versus
M/s G R D Construction Pvt. Ltd.

                                          ... ... Respondent/s
======================================================
                                    with
                 Miscellaneous Appeal No. 649 of 2018
======================================================
Assistant Commissioner Of Income Tax, Central Circle 2, Patna

                                                ... ... Appellant/s
                                   Versus
M/s G R D Construction Pvt. Ltd.
          Patna High Court MA No.645 of 2018(3) dt.04-04-2019
                                                     2/3




                                                           ... ... Respondent/s
                 ======================================================
                 Appearance :
                 (In Miscellaneous Appeal No. 645 of 2018)
                 For the Appellant/s    :        Ms. Archana Sinha @ Archana Shahi, Adv
                 For the Respondent/s   :        Mr.
                 (In Miscellaneous Appeal No. 646 of 2018)
                 For the Appellant/s    :        Ms. Archana Sinha @ Archana Shahi, Adv
                 For the Respondent/s   :        Mr.
                 (In Miscellaneous Appeal No. 650 of 2018)
                 For the Appellant/s    :        Ms. Archana Sinha @ Archana Shahi, Adv
                 For the Respondent/s   :        Mr.
                 (In Miscellaneous Appeal No. 648 of 2018)
                 For the Appellant/s    :        Ms. Archana Sinha @ Archana Shahi, Adv
                 For the Respondent/s   :        Mr.
                 (In Miscellaneous Appeal No. 649 of 2018)
                 For the Appellant/s    :        Ms. Archana Sinha @ Archana Shahi, Adv
                 For the Respondent/s   :        Mr.
                 ======================================================
                 CORAM: HONOURABLE MR. JUSTICE JYOTI SARAN
                                         And
                          HONOURABLE MR. JUSTICE ASHUTOSH KUMAR
                                     ORAL ORDER
                    (Per: HONOURABLE MR. JUSTICE JYOTI SARAN)

3   04-04-2019

Perused the office notes.

While M.A No. 645/2018, M.A No. 646/2018, M.A No. 649/2018 and M.A No. 650/2018 are posted with defect of filing of certified copy of the judgment and order under challenge, M.A. No. 648/2018 is posted with defect on limitation.

Ms. Archana Sinha, learned counsel for the department informs that all these appeals arise from a common judgment and order passed by the Appellate Tribunal and the certified copy of which is filed in M.A. No. 648 of 2018 with photocopy of the order enclosed in other Patna High Court MA No.645 of 2018(3) dt.04-04-2019 3/3 appeals.

In such view of the matter, we wave off the requirement of filing certified copy of the order in appeals and direct for listing all these appeals on 25th of April, 2019 in order of seniority and in the meantime, let the limitation petition be filed in M.A. No. 648 of 2018 as pointed by the office.

In so far as the defect regarding the discrepancy in the name of the respondent in M.A. No. 648 of 2018 is concerned, learned counsel for the appellant Ms. Archana Sinha is permitted to remove the defect during the course of the day.

(Jyoti Saran, J) ( Ashutosh Kumar, J) Shageer/Krishna U