AGRICULTURAL PRODUCE MARKET CO V. COMMISSIONER OF INCOME TAX

MA/819/2010

AI Insights

The case involves multiple Miscellaneous Appeals filed by various Agricultural Produce Market Committees (Dissolved) against the Commissioner of Income Tax, Bhagalpur. These appeals were related to disputes under the Bihar Agricultural Produce Market Act, 1960. The appellants, represented by Md. Abou Basar Fatah, sought to challenge decisions made by the income tax authorities. However, during the proceedings, the appellants decided to withdraw all the appeals. The court, upon the request of the appellants' counsel, granted permission to withdraw the appeals, resulting in their dismissal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 684760 (HC-PATNA)
• Appeal Type: Others
• Pronouncement Date: 04-09-2023
• Assessment Year: misc
• Laws Referred To: Bihar Agricultural Produce Market Act, 1960
• Result in Favour of: Applicant
• Court: HIGH COURT
• Department Lawyers: ARCHANA SINHA; ALOK KUMA R
• Assessee Lawyers: AMI T SHRIVASTAVA; SHIKESH JHA; GIRISH PANDEY
• Keywords: Agricultural produce market committee; Income Tax; Withdrawal of Appeals

Judgement Text

"IN THE HIGH COURT OF JUDICATURE AT PATNA Miscellaneous Appeal No.811 of 2010 ====================================================== Agricultural Produce Market Committee (Dissolved), Forbessganj, a Market Committee established under the Bihar Agricultural Produce Market Act, 1960 now governed by the Administrator, Bihar State Agricultural Marketing Board (dissolved) having its office on First Floor Pant Bhawan, Patna, through Md. Abou Basar Fatah, son of Late Md. Idris, aged about 58 years, residing at Jammaluddin Chak, P.O. Khagaul, P.S. Khagaul, Patna -801105 ... ... Appellant/s Versus The Commissioner Of Income Tax, Bhagalpur. ... ... Respondent/s ====================================================== with Miscellaneous Appeal No. 812 of 2010 ====================================================== Agricultural Produce Market Committee (Dissolved), Barahat, a Market Committee established under the Bihar Agricultural Produce Market Act, 1960 now governed by the Administrator, Bihar State Agricultural Marketing Board (dissolved) having its office on First Floor Pant Bhawan, Patna, through Md. Abou Basar Fatah, son of Late Md. Idris, aged about 58 years, residing at Jammaluddin Chak, P.O. Khagaul, P.S. Khagaul, Patna -801105 ... ... Appellant/s Versus The Commissioner Of Income Tax, Bhagalpur. ... ... Respondent/s ====================================================== with Miscellaneous Appeal No. 814 of 2010 ====================================================== Agricultural Produce Market Committee (Dissolved), Bahadurganj, a Market Committee established under the Bihar Agricultural Produce Market Act, 1960 now governed by the Administrator, Bihar State Agricultural Marketing Board (dissolved) having its office on First Floor Pant Bhawan, Patna, through Md. Abou Basar Fatah, son of Late Md. Idris, aged about 58 years, residing at Jammaluddin Chak, P.O. Khagaul, P.S. Khagaul, Patna -801105 ... ... Appellant/s Versus The Commissioner Of Income Tax, Bhagalpur. ... ... Respondent/s ====================================================== with Miscellaneous Appeal No. 815 of 2010 ====================================================== Agricultural Produce Market Committee (Dissolved), Barsoi, a Market Committee established under the Bihar Agricultural Produce Market Act, 1960 now governed by the Administrator, Bihar State Agricultural Marketing Board (dissolved) having its office on First Floor Pant Bhawan, Patna, Patna High Court MA No.811 of 2010(1014) dt.04-09-2023 2/3 through Md. Abou Basar Fatah, son of Late Md. Idris, aged about 58 years, residing at Jammaluddin Chak, P.O. Khagaul, P.S. Khagaul, Patna -801105 ... ... Appellant/s Versus The Commissioner Of Income Tax, Bhagalpur. ... ... Respondent/s ====================================================== with Miscellaneous Appeal No. 816 of 2010 ====================================================== Agricultural Produce Market Committee (Dissolved), Munger, a Market Committee established under the Bihar Agricultural Produce Market Act, 1960 now governed by the Administrator, Bihar State Agricultural Marketing Board (dissolved) having its office on First Floor Pant Bhawan, Patna, through Md. Abou Basar Fatah, son of Late Md. Idris, aged about 58 years, residing at Jammaluddin Chak, P.O. Khagaul, P.S. Khagaul, Patna -801105 ... ... Appellant/s Versus The Commissioner Of Income Tax, Bhagalpur. ... ... Respondent/s ====================================================== with Miscellaneous Appeal No. 817 of 2010 ====================================================== Agricultural Produce Market Committee (Dissolved), Thakurganj, a Market Committee established under the Bihar Agricultural Produce Market Act, 1960 now governed by the Administrator, Bihar State Agricultural Marketing Board (dissolved) having its office on First Floor Pant Bhawan, Patna, through Md. Abou Basar Fatah, son of Late Md. Idris, aged about 58 years, residing at Jammaluddin Chak, P.O. Khagaul, P.S. Khagaul, Patna -801105 ... ... Appellant/s Versus The Commissioner Of Income Tax, Bhagalpur. ... ... Respondent/s ====================================================== with Miscellaneous Appeal No. 818 of 2010 ====================================================== Agricultural Produce Market Committee (Dissolved), Katihar, a Market Committee established under the Bihar Agricultural Produce Market Act, 1960 now governed by the Administrator, Bihar State Agricultural Marketing Board (dissolved) having its office on First Floor Pant Bhawan, Patna, through Md. Abou Basar Fatah, son of Late Md. Idris, aged about 58 years, residing at Jammaluddin Chak, P.O. Khagaul, P.S. Khagaul, Patna -801105 ... ... Appellant/s Versus The Commissioner Of Income Tax, Bhagalpur. ... ... Respondent/s ====================================================== with Patna High Court MA No.811 of 2010(1014) dt.04-09-2023 3/3 Miscellaneous Appeal No. 819 of 2010 ====================================================== Agricultural Produce Market Committee (Dissolved), Teghra, a Market Committee established under the Bihar Agricultural Produce Market Act, 1960 now governed by the Administrator, Bihar State Agricultural Marketing Board (dissolved) having its office on First Floor Pant Bhawan, Patna, through Md. Abou Basar Fatah, son of Late Md. Idris, aged about 58 years, residing at Jammaluddin Chak, P.O. Khagaul, P.S. Khagaul, Patna -801105 ... ... Appellant/s Versus The Commissioner Of Income Tax, Bhagalpur. ... ... Respondent/s ====================================================== Appearance : (In all the Miscellaneous Appeals ) For the Appellant/s : Mr. Amit Shrivastava, Senior Advocate Mr. Shikesh Jha, Advocate Mr. Girish Pandey, Advocate For the Respondent/s : Mrs. Archana Sinha, Sr. Standing Counsel Mr. Alok Kumar, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PARTHA SARTHY ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 14 04-09-2023 Learned counsel for the appellant(s) seeks permission to withdraw these appeals. Permission granted. The Miscellaneous Appeals stand dismissed as withdrawn. Sunil/- (K. Vinod Chandran, CJ) (Partha Sarthy, J) U "