Shravan Kumar v. Principal Commissioner Of Income Tax, I,
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.10839 of 2020 ====================================================== Shravan Kumar, Son of Late Thakur Umeshwar Prasad Singh resident of 212, Triveni Apartment, East Boring Canal Road, P.O. GPO, P.S. Buddha colony District Patna.
... ... Petitioner/s
Versus
1.
Principal Commissioner of Income Tax, I, Patna having its office at Central Revenue Building, Bir Chand Patel Marg, Patna. 2.
Assistant Commissioner of Income Tax, Centralized Processing Centre (CPC), Bangalore.
3.
The Income Tax Officer Ward - 1(1), Patna.
... ... Respondent/s ====================================================== Appearance :
For the Petitioner/s :
Mr. D.V.Pathy, Advocate Mr. Dinesh Maharaj, Advocate For the Respondent/s :
Ms. Archana Sinha @ Archana Shahi, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 18-08-2021
2/4 Petitioner has prayed for the following relief(s):- From the reading of the order dated 3rd December, 2019 passed by Principal Commissioner of Income Tax-1, Patna, Annexure-5, which in toto extracted hereinunder, it appears that the Authorised Officer has not applied his independent mind in forming the opinion while rejecting the petitioner's application in exercise of his power under Section 119(2)(b) of the Income Tax Act.
3/4 As such, on this short ground alone, leaving all questions open, the impugned order dated 3rd December, 2019 passed by Principal Commissioner of Income Tax-1, Patna, Annexure-5, is set aside with a direction to the appropriate authority to pass a fresh order in accordance with law. Needless to add the Officer must apply his mind and form an independent opinion while considering the petitioner's application.
Petitioner shall fully cooperate in such proceedings and not take unnecessary adjournment and place materials, if so
4/4 required and desired.
The petition stands disposed of in the aforesaid terms. Interlocutory Application, if any, shall stand disposed of.
(Sanjay Karol, CJ) Sujit/Ashwini ( S. Kumar, J) AFR/NAFR CAV DATE Uploading Date 24.08.2021 Transmission Date