Krishna Prasad Singh V. The Assistant Commissioner of Income Tax Circle I and The Assistant Commissioner of Income Tax (CPC) and The Commissioner of Income Tax (TDS) and The Chairman, Central Board of Direct Taxes and M/s Roots Auto Products Pvt. Ltd. and M/S NIIT Limited and United Bank of India

CWJC/6941/2019

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The case involves multiple writ petitions filed by Krishna Prasad Singh, a Senior Advocate at the Patna High Court, against various officials and entities related to the Income Tax Department and other institutions. The petitions were consolidated under Civil Writ Jurisdiction Case Nos. 6941, 7169, 8243, and 8326 of 2019. The primary legal contention revolved around issues pertaining to income tax assessments and related grievances. However, during the proceedings, the Income Tax Department acknowledged the issues raised by the petitioner and addressed them, leading to the petitions being declared infructuous by the court.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 681604 (HC-PATNA)
• Appeal Type: Others
• Pronouncement Date: 09-07-2019
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: ARCHANA SINHA
• Assessee Lawyers: PRADEEP KUMAR
• Keywords: Civil Writ Jurisdiction; Income Tax; Infructuous

Judgement Text

"IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.6941 of 2019 ====================================================== Krishna Prasad Singh, S/o Late Bhuwaneshwari Prasad Singh, by Profession, a Senior Advocate of the Hon’ble Patna High court, resident of Flat No. 33A, Geetanjali Apartment, Behind J.D. Womens College, P.S. Shastri Nagar, in the Town and District of Patna. ... ... Petitioner/s Versus 1. The Assistant Commissioner of Income Tax Circle I, Lok Nayak Jayprakash Bhawan, Dak Bunglow Chowraha, Patna- 800001. 2. The Assistant Commissioner of Income Tax (CPC), Centralized Processing Centre, Income Tax Department, Bengaluru- 560500. 3. The Commissioner of Income Tax (TDS), office of the Principal Chief Commissioner of Income Tax, 1st Floor, Central Revenue Building, Beer Chand Patel Patna, Patna- 800001. 4. The Chairman, Central Board of Direct Taxes, North Block, Department of Revenue, New Delhi- 110001. 5. M/s Roots Auto Products Pvt. Ltd. , R.K.G. Industrial Estate, Ganapathy, Kalapatti, Coimbator, Tamil Nadu, 641006. ... ... Respondent/s ====================================================== with Civil Writ Jurisdiction Case No. 7169 of 2019 ====================================================== Krishna Prasad Singh Son of Late Bhuwaneshwari Prasad Singh, by Profession, a Senior Advocate of the Hon'ble Patna High Court, S/O Late Bhuwaneshwari Prasad Singh, resident of Flat No. 33A, Geetanjali Apartment, Behind J.D. Women's College, P.S.- Shastri Nagar, in the town and District of Patna. ... ... Petitioner/s Versus 1. The Assistant Commissioner of Income Tax Circle I, Lok Nayak Jayprakash Bhawan, Dak Bunglow Chowraha, Patna-800001. 2. The Assistant Commissioner of Income Tax(CPC), Centralized Processing Centre, Income Tax Department, Bengaluru -560500. 3. The Commissioner of Income Tax (TDS), Office of the Principal Chief Commissioner of Income Tax, 1st Floor, Central Revenue Building, Beer Chand Patel Path, Patna-800001 4. The Chairman, Central Board of Direct Taxes, North Block, Department of Revenue, New Delhi - 110001. 5. M/S NIIT Limited, C-125, C-125, Phase-I, New Delhi - 110020. ... ... Respondent/s ====================================================== with Civil Writ Jurisdiction Case No. 8243 of 2019 ====================================================== Patna High Court CWJC No.6941 of 2019(36) dt.09-07-2019 2/3 Krishna Prasad Singh, Profession, a Senior Advocate of the Honble Patna High Court S/o Late Bhuwaneshwari Prasad Singh, resident of Flat No. 33A, Geetanjali Apartment, Behind J.D. Womens College, P.S.-Shastri Nagar, in the Town and District of Patna ... ... Petitioner/s Versus 1. The Assistant Commissioner of Income Tax Circle I, Lok Nayak Jayprakash Bhawan, Dak Bunglow Chowraha,Patna-800001, 2. The Assistant Commissioner of Income Tax (CPC), Centralized Processing Centre, Income Tax Department, Bengaluru-560500, 3. The Commissioner of Income Tax (TDS), Office of the Principal Chief Commissioner of Income Tax, 1st Floor, Central Revenue Building, Beer Chand Patel Path, Patna-800001, and 4. The Chairman, Central Board of Direct Taxes, North Block, Department of Revenue, New Delhi-110001 ... ... Respondent/s ====================================================== with Civil Writ Jurisdiction Case No. 8326 of 2019 ====================================================== Krishna Prasad Singh Son of late Bhuwaneshwari Prasad Singh By Profession, a Senior Advocate of the Hon'ble Patna High Court, Resident of Flat No. 33A, Geetanjali Apartment, Behind J.D. Women's College, P.S. Shastri Nagar, in the town and District of Patna. ... ... Petitioner/s Versus 1. The Assistant Commissioner of Income Tax Cirlce-1, Lok Nayak Jayprakash Bhawan, Dak Bunglow Chowraha, Patna- 800001 2. The Assistant Commissioner of Income Tax(CPC), Centralized Processing Centre, Income Tax Department, Bengaluru- 560500. 3. The Commissioner of Income Tax (TDS), Office of the Principal Chief Commissioner of Income Tax, Ist Floor, Central Revenue Building, Beer Chand Patel Path, Patna- 800001 4. The Chairman, Central Board of Direct Taxes, North Block, Department of Revenue, New Delhi- 110001, 5. United Bank of India, Bar Council Branch, Bar Council Bhawan, Patna High Court, Patna- 800001 ... ... Respondent/s ====================================================== Appearance : (In Civil Writ Jurisdiction Case No. 6941 of 2019) For the Petitioner/s : Mr.Pradeep Kumar, Adv. For the Respondent/s : Mr.Archana Sinha @ Archana Shahi, Adv. (In Civil Writ Jurisdiction Case No. 7169 of 2019) For the Petitioner/s : Mr.Pradeep Kumar For the Respondent/s : Mr.Archana Sinha @ Archana Shahi, Adv. (In Civil Writ Jurisdiction Case No. 8243 of 2019) For the Petitioner/s : Mr.Pradeep Kumar, Adv. For the Respondent/s : Mr.Archana Sinha @ Archana Shahi, Adv. Patna High Court CWJC No.6941 of 2019(36) dt.09-07-2019 3/3 (In Civil Writ Jurisdiction Case No. 8326 of 2019) For the Petitioner/s : Mr.Pradeep Kumar, Adv. For the Respondent/s : Mr.Archana Sinha @ Archana Shahi, Adv. ====================================================== CORAM: HONOURABLE MR. JUSTICE JYOTI SARAN and HONOURABLE MR. JUSTICE PARTHA SARTHY ORAL ORDER (Per: HONOURABLE MR. JUSTICE JYOTI SARAN) 36 09-07-2019 While Ms. Archana Sinha, learned Senior Standing Counsel for the Income Tax Department files counter affidavit in all the writ petitions to submit that the grievances of the petitioners have been redressed, Mr. Bhaskar Shankar, learned counsel for the petitioner accepts the position. These writ petitions are accordingly disposed of as having become infructuous. Bibhash/- (Jyoti Saran, J) ( Partha Sarthy, J) U "