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IN THE HIGH COURT OF JUDICATURE AT PATNA
Miscellaneous Appeal No.277 of 2007 =========================================================== 1. Commissioner of Income Tax (Central), Patna. 2. Dy. Commissioner of Income Tax, Central Circle-1, Patna .... .... Assessing Officer/Appellant Versus M/S Quality Chemical Suppliers, 234/3A, A.J.C.Bosre Road, FMC Fortuna, Calcutta-20. .... .... Respondent/s with =========================================================== Miscellaneous Appeal No. 283 of 2007 =========================================================== 1. Commissioner of Income Tax (Central), Patna. 2. Dy. Commissioner of Income Tax, Central Circle-1, Patna .... .... Assessing Officer/Appellant Versus M/S Quality Chemical Suppliers, 234/3A, A.J.C.Bosre Road, FMC Fortuna, Calcutta-20. .... .... Assessee/Respondent with =========================================================== Miscellaneous Appeal No. 290 of 2007 =========================================================== 1. Commissioner of Income Tax (Central), Patna. 2. Dy. Commissioner of Income Tax, Central Circle-1, Patna .... .... Assessing Officer/Appellant Versus M/S Quality Chemical Suppliers, 234/3A, A.J.C.Bosre Road, FMC Fortuna, Calcutta-20. .... .... Assessee/Respondent with =========================================================== Miscellaneous Appeal No. 292 of 2007 =========================================================== 1. Commissioner of Income Tax (Central), Patna. 2. Joint Commissioner of Income Tax, Special Range-3, Patna .... .... Assessing Officer/Appellant .... .... Appellant/s Versus
Patna High Court MA No.277 of 2007 dt.27-09-2016 2/3
Shri Dipesh Chandak & Sons, (HUF) Proprietor M/s Badrinarayan and Company, 14A, 5th Floor, FMC Fortuna, 234/3A, A.J.C. Bose Road, Kolkata .... .... Assessee/Respondent =========================================================== Appearance : (In all cases) For the Appellant/s : Smt. Archana Sinha, Sr. S.C.
Mr. Alok Kumar, Advocate Mrs. Shalini bihari, Advocate. For the Respondent/s : Mr. D.V.Pathy, Advocate. Mrs. Manju Jha, Advocate Mr. Sada Shiv Tiwari, Advocate. =========================================================== CORAM: HONOURABLE MR. JUSTICE HEMANT GUPTA and HONOURABLE MR. JUSTICE AHSANUDDIN AMANULLAH ORAL JUDGMENT (Per: HONOURABLE MR. JUSTICE HEMANT GUPTA) Date: 27-09-2016
Heard learned counsel for the parties. This order shall dispose of all the four appeals arising out of common order passed by the Income Tax Appellate Tribunal, Patna Bench Patna on 6th February, 2007 whereby the revenue appeals were dismissed. The Assessing Officer has made protective assessment under Section 144 read with Section 147 of the Income Tax Act, 1961. It is conceded that subsequently, the final assessment has been framed against Dipesh Chandak in respect of the income, which was included in the protective assessment. Since the present appeals arise out of an order framing assessment on protective basis, therefore, after substantive assessment, the assessment made by way of protective assessment are rendered infructuous. In view of the said fact, the present appeals are accordingly, dismissed.
Patna High Court MA No.277 of 2007 dt.27-09-2016 3/3
Hence, if the substantive assessments are set aside in appeal or otherwise, the revenue is granted liberty to seek revival of the present appeals for decision in accordance with law.
Sujit/- (Hemant Gupta, J)
(Ahsanuddin Amanullah, J)
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