Commissioner Of Income Tax And A v. Shri Praveen Kumar

IN THE HIGH COURT OF JUDICATURE AT PATNA

Miscellaneous Appeal No.500 of 2006 ======================================================

1. Commissioner of Income Tax (Central), Patna.

2. Asstt. Commissioner of Income-Tax, Central Circle-3, Patna. .... .... Assessing Officer/Appellants

Versus

Shri Praveen Kumar, S/O Dr. Kashi Nath Prasad Sinha, New Delia, Dehrion-Sone, District-Rohtas. .... .... Assessee/Respondent ====================================================== Appearance :

For the Appellants : Mr. Rishi Raj Sinha, Sr. S.C. & Mrs. Archana Prasad, Jr. S.C.

For the Respondent : Mr.

====================================================== CORAM: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA and HONOURABLE JUSTICE SMT. ANJANA MISHRA ORAL ORDER (Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA) 02-04-2015 Heard learned counsels for the appellants.

The only relief sought is with respect to deletion of addition of Rs. 6,50,405/- by the Tribunal. Evidently the tax on the said amount would be much lower than the amount of Rs. 4,00,000/- as fixed by the CBDT in its circular of 2005 in the matter. No recurring question of law also arises herein. In the aforesaid circumstances, the appeal is dismissed

Patna High Court MA No.500 of 2006 (6) dt.02-04-2015 2 / 2 as not maintainable.

(Ramesh Kumar Datta, J) (Anjana Mishra, J) Jagdish/U.K./- U