M/s. Maruthi Movies vs. Income Tax Officer

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ITTA/426/2011HC TelanganaHBHC01032140201104 July 2012Bench: GODA RAGHURAM,N.RAVI SHANKAR2 pages
AI SummaryAllowed

What did the High Court hold?

The High Court allowed the CMPs, stating that the facts were similar to a previous case. Consequently, the related Tax Appeals were restored to their original numbers.

What were the facts?

The Commissioner of Income Tax filed multiple Civil Miscellaneous Petitions (CMPs) against various respondents. These CMPs were related to several Tax Appeals that had been decided earlier.

What were the issues?

The primary issue was whether the Tax Appeals should be restored to their original numbers, given the similarity of facts to a previously decided case.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF JHARKHAND AT RANCHI C.M.P   No.   426 of 2011 With I.A No. 1840/2012 The Commissioner of Income Tax (Central), Patna Vs. Smt. Manisha Agarwal With C.M.P   No.   427 of 2011 With I.A No. 1841/2012 The Commissioner of Income Tax (Central), Patna Vs. Shri Sambhu Singh With C.M.P   No.   428 of 2011 With I.A No. 1842/2012 The Commissioner of Income Tax (Central), Patna Vs. Smt. Usha Prasad With C.M.P   No.   429 of 2011 With I.A No. 1843/2012 The Commissioner of Income Tax (Central), Patna Vs. Dr.Shakti Shankar Verma With C.M.P   No.   430 of 2011 With I.A No. 1844/2012 The Commissioner of Income Tax (Central), Patna Vs. Laliteshwar Prasad Yadav With C.M.P   No.   431 of 2011 With I.A No. 1845/2012 The Commissioner of Income Tax (Central), Patna Vs. Dr.Shakti Shankar Verma With C.M.P   No.   432 of 2011 With I.A No. 1846/2012 The Commissioner of Income Tax (Central), Patna Vs. Dr.Shakti Shankar Verma With C.M.P   No.   434 of 2011 With I.A No. 1848/2012 The Commissioner of Income Tax (Central), Patna Vs. Dr.Shakti Shankar Verma With C.M.P   No.   435 of 2011 With I.A No. 1849/2012 The Commissioner of Income Tax (Central), Patna Vs. Dr.Shakti Shankar Verma ­­­­

CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MRS. JUSTICE JAYA ROY For the Appellant/Petitioner :  Mr.D.Roshan For the Respondents             :   ­­­­­­

­­­­­­ Order No.4 Dated 30

th    November, 2012

In view of the similar facts as were in C.M.P No.452/2011 (The Commissioner of Income Tax (Central), Patna Vs. Jai Prakash Singhania) decided on 19th September, 2012 and followed in other matters, one of which being C.M.P No.433/2011 (The Commissioner of Income Tax (Central), Patna Vs. Dr.Shakti Shankar Verma), vide order dated 7th November, 2012, these C.M.Ps are allowed and T.A Nos.16/2006,   17/2007,   19/2007,   29/2006,   35/2007,   28/2006, 31/2006,   32/2006   and   33/2006   are   restored   to   their   original number. Copy of this order be tagged in all C.M.Ps as well as in relevant Tax Appeals. All the Interlocutory Applications are disposed of. (Prakash Tatia, C.J.) (Jaya Roy, J.) dey

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