Ramashankar Prasad V. Commissioner Of Income Tax-II Patna having its office at 2nd floor, Central Revenue Building,

MJC/1659/2024

AI Insights

The case involves multiple petitioners, including Ramashankar Prasad, Lalmani Prasad, and Rupesh Kumar, who are challenging decisions made by various authorities of the Income Tax department in Patna. The petitions are linked to miscellaneous appeals (No.219, No.220, and No.221 of 2011) that were previously filed but not pursued. The court's decision to restore these appeals was based on the petitioners' compliance with procedural requirements, specifically the payment of costs to the Bihar State Legal Services Authority. The case highlights procedural aspects of tax litigation and the importance of adhering to court directives for the continuation of legal proceedings.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 746757 (HC-PATNA)
• Appeal Type: Others
• Pronouncement Date: 02-12-2024
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: ARCHANA SINHA
• Assessee Lawyers: MRITUNJAY KUMAR; SANJEEV MISHRA
• Keywords: Income Tax; Miscellaneous Jurisdiction; Restoration of Appeals

Judgement Text

"IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.11160 of 2019 ====================================================== 1. Ramashankar Prasad Son of Late Rameshwar Prasad Resident of 207, Surya Vihar Apartment, Exhibition Road, Patna- 800001, At present 403, Balaji Residency, Near Namrada Apartment, New Dak Bunglow Road, Patna 2. Lalmani Prasad Wife of Ramashankar Prasad Resident of 207, Surya Vihar Apartment, Exhibition Road, Patna- 800001, At present 403, Balaji Residency, Near Namrada Apartment, New Dak Bunglow Road, Patna 3. Rupesh Kumar Son of Ramashankar Prasad Resident of 207, Surya Vihar Apartment, Exhibition Road, Patna- 800001, At present 403, Balaji Residency, Near Namrada Apartment, New Dak Bunglow Road, Patna. ... ... Petitioner/s Versus 1. The Principal Commissioner of Income Tax-2, Patna. 2. The Commissioner of Income Tax Patna. 3. The Deputy Commissioner of Income Tax Circle-5, Patna. 4. The Assistant Commissioner of Income Tax Circle-5, Patna. 5. The Director of Income Tax Circle-5, Patna. 6. The Deputy Director of Income Tax Circle-5, Patna. ... ... Respondent/s ====================================================== with Miscellaneous Jurisdiction Case No. 1654 of 2024 In Miscellaneous Appeal No.219 of 2011 ====================================================== Namrata Prasad Wife of Late Rupesh Kumar, Resident of Surya Vihar Apartment, Exhibition Road, P.S.- Gandhi Maidan, Town and District- Patna presently residing at H. no. 724, in front of CDA Building, Rajendra Path, Patna. ... ... Petitioner/s Versus 1. Commissioner of Income Tax- II Patna having its office at 2nd floor, Central Revenue Building, Bir Chand Patel Path, Town and District- Patna. 2. Deputy Commissioner of Income Tax, Circle-5, Patna having its office at 3rd floor, Lok Nayak Bhawan, Frazer Road, town and District- Patna. ... ... Opposite Party/s ====================================================== with Miscellaneous Jurisdiction Case No. 1658 of 2024 In Miscellaneous Appeal No.220 of 2011 ====================================================== Patna High Court CWJC No.11160 of 2019(13) dt.02-12-2024 2/3 Lalmani Prasad wife of Rama Shankar Prasad, resident of 207, Surya Vihar Apartment, Exhibition Road, P.S.- Gandhi Maidan, Town and District- Patna presently residing at H.no. 724, in front of CDA Building, Rajendra Path, Patna. ... ... Petitioner/s Versus 1. Commissioner Of Income Tax-II Patna having its office at 2nd floor, Central Revenue Building, Bir Chand Patel Path, Town and District- Patna. 2. Deputy Commissioner of Income Tax, Circle-5, Patna having its Office at 3rd floor, Lok Nayak Bhawan, Frazer Road, town and District- Patna. ... ... Opposite Party/s ====================================================== with Miscellaneous Jurisdiction Case No. 1659 of 2024 In Miscellaneous Appeal No.221 of 2011 ====================================================== Rama Shankar Prasad son of late Rameshwar Prasad, resident of 207, Surya Vihar Apartment, Exhibition Road, P.S.- Gandhi Maidan, Town and District- Patna. ... ... Petitioner/s Versus 1. Commissioner Of Income Tax-II Patna having its office at 2nd floor, Central Revenue Building, Bir Chand Patel Path, Town and District- Patna. 2. Deputy Commissioner of Income Tax, Circle-5, Patna having its Office at 3rd floor, Lok Nayak Bhawan, Frazer Road, town and District- Patna. ... ... Opposite Party/s ====================================================== Appearance : (In Civil Writ Jurisdiction Case No. 11160 of 2019) For the Petitioner/s : Mr. Mritunjay Kumar, Advocate For the Respondent/s : Ms. Archana Sinha @ Archana Shahi, Advocate (In Miscellaneous Jurisdiction Case No. 1654 of 2024) For the Petitioner/s : Mr. Sanjeev Kumar Mishra, Advocate For the Opposite Party/s : Ms. Archana Sinha @ Archana Shahi, Advocate (In Miscellaneous Jurisdiction Case No. 1658 of 2024) For the Petitioner/s : Mr. Sanjeev Kumar Mishra, Advocate For the Opposite Party/s : Ms. Archana Sinha @ Archana Shahi, Advocate (In Miscellaneous Jurisdiction Case No. 1659 of 2024) For the Petitioner/s : Mr. Sanjeev Kumar Mishra, Advocate For the Opposite Party/s : Ms. Archana Sinha @ Archana Shahi, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PARTHA SARTHY ORAL ORDER Patna High Court CWJC No.11160 of 2019(13) dt.02-12-2024 3/3 (Per: HONOURABLE THE CHIEF JUSTICE) 13 02-12-2024 Re.:MJC No.1654 of 2024, MJC No.1658 of 2024 and MJC No.1659 of 2024 Having heard learned counsel for the petitioners and having perused the contents of the applications, the Court is satisfied that the petitioners have made out a case for restoration of the miscellaneous appeals with cost of Rs.1,000/- to be paid in each of the MJCs to the Bihar State Legal Services Authority. 2. Miscellaneous Appeal No.219 of 2011, Miscellaneous Appeal No.220 of 2011 and Miscellaneous Appeal No.221 of 2011 shall stand restored to its original file on sufficient evidence being produced of the payment of costs. 3. The MJC applications are allowed on the above condition. Re.: CWJC No.11160 of 2019 4. Post along with Miscellaneous Appeal No.219 of 2011, Miscellaneous Appeal No.220 of 2011 and Miscellaneous Appeal No.221 of 2011 on 21.01.2025. Saurabh/- (K. Vinod Chandran, CJ) ( Partha Sarthy, J) U "