Indian Kanoon - Search engine for Indian Law

Patna High Court - Orders

Mahesh Kumar Agarwal @ Mahesh Agarwal vs Acit,Central Circle-4 on 4 December, 2014

Author: Ramesh Kumar Datta

Bench: Ramesh Kumar Datta, Ravi Ranjan

                    IN THE HIGH COURT OF JUDICATURE AT PATNA
                                    Miscellaneous Appeal No.13 of 2009
                 ======================================================
                 Mahesh Kumar Agarwal @ Mahesh Agarwal
                                                                      .... .... Appellant/s
                                                  Versus
                 Acit, Central Circle-4
                                                                     .... .... Respondent/s
                 ======================================================
                                                   with
                                    Miscellaneous Appeal No.14 of 2009
                 ======================================================
                 Mahesh Kumar Agarwal @ Mahesh Agarwal
                                                                      .... .... Appellant/s
                                                  Versus
                 Acit,Central Circle-4
                                                                     .... .... Respondent/s
                 ======================================================
                 Appearance :
                 For the Appellant/s     :   Mr. (Dr.) Krishna Nandan Singh, Sr. Advocate
                                             Mr. Dr.Kamal Deo Sharma
                                             Mr. Sriram Krishna

                 For the Respondent/s    :
                                   Ms. Archana Sinha, Sr. S.C.
                                    Mr. Suman Kr. Mishra, Jr. S.C.
              ======================================================
          CORAM: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA
                       and
                       HONOURABLE DR. JUSTICE RAVI RANJAN
              ORAL ORDER
              (Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA)

9   04-12-2014

A stand has been taken by the appellant that M/s. Pawan Carrier, Kolkata was not an unknown entity rather he had provided the details that the said M/s. Pawan Carrier, Kolkata, was being assessed by the Income Tax Department, Ward No. 18(12) Kolkata, and as a matter of fact, the CIT(Appeals), Patna, had sent a letter dated 11.12.2005 to the Assistant Commissioner of Income-Tax, Ward No.18(12), Government Place, Calcutta for sending 2 Patna High Court MA No.13 of 2009 (9) dt.04-12-2014 2/2 copies of case records of M/s. Pawan Carrier, Kolkata for assessment years 1995-96 and 1996-97, which were required for hearing the case of appellant Mahesh Kumar Agarwal for the assessment years 1995-96 and 1996-97 giving the various details but instead of waiting for a reply to the same, the CIT (Appeals) Patna, in haste, for the reason best known to him, had proceeded in the matter and decided the appeal.

As prayed for by learned counsel for the respondent-Income Tax Department, put up on 5th January, 2015 to enable her to seek instructions in the matter.

(Ramesh Kumar Datta, J) (Dr. Ravi Ranjan, J) SC/- Sanjay II U