BINOY KUMAR SINGH HUF V. THE COMMISSIONER OF INCOME TAX

MA/242/2010

AI Insights

This case involves multiple miscellaneous appeals filed by Sri Ramakant Singh and Binoy Kumar Singh HUF against the Commissioner of Income Tax (Central) and other related officials in Patna. The appeals were consolidated under Miscellaneous Appeal No.224 of 2010 and others, addressing various issues related to income tax assessments. However, during the proceedings, the appellants' counsel decided to withdraw all the appeals, leading to their dismissal by the court.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 764200 (HC-PATNA)
• Appeal Type: Others
• Pronouncement Date: 01-12-2014
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: ARCHANA SINHA
• Assessee Lawyers: RAKESH KUMAR SINGH
• Keywords: Appeal Withdrawal; Income Tax

Judgement Text

"IN THE HIGH COURT OF JUDICATURE AT PATNA Miscellaneous Appeal No.224 of 2010 ====================================================== 1. Sri Ramakant Singh, S/O Late Ram Khelawan Singh, aged about 56 years, Residing At 101, Lotus Apartment, New Patliputra Colony, Patna 800013,P.O. New Patliputra Colony, P.S. Patliputra in the Town And District Of Patna. .... .... Appellant/ Appellant Versus 1. Commissioner Of Income Tax (Central), Central Revenue Building, Birchand Patel Marg, Patna. 2. Deputy Commissioner Of Income Tax, Central Circle 1, Patna. 3. Assistant Commissioner Of Income Tax, Central Circle-1,Patna. .... .... Respondents/ Respondents ====================================================== with Miscellaneous Appeal No.225 of 2010 ====================================================== 1. Sri Ramakant Singh, S/O Late Ram Khelawan Singh, aged about 56 years, Residing At 101, Lotus Apartment, New Patliputra Colony, Patna 800013, P.O., New Patliputra Colony, P.S. Patliputra in The Town And District Of Patna. .... .... Appellant/ Appellant Versus 1. Commissioner Of Income Tax (Central), Central Revenue Building, Birchand Patel Marg, Patna. 2. Deputy Commissioner Of Income Tax, Central Circle 1, Patna. 3. Assistant Commissioner Of Income Tax, Central Circle-1,Patna. .... .... Respondents/Respondents ====================================================== with Miscellaneous Appeal No.229 of 2010 ====================================================== 1. Binoy Kumar Singh HUF, A Hindu Undivided Family Through Its Karta Dr. Binoy Kumar Singh, S/O Dr. Rajeshwar Prasad Singh, aged about 41 years, Residing At H-21,Doctor'S Colony, Kankerbagh, P.O. Hanuman Nagar, P.S. Kankerbagh In The Town And District Of Patna. .... .... Appellant/ Appellant Versus 1. The Commissioner Of Income Tax (Central), Revenue Building, Birchand Patel Marg, Patna. 2. The Assistant Commissioner Of Income Tax, Central Circle-1,Patna. .... .... Respondents/Respondents ====================================================== with Miscellaneous Appeal No.230 of 2010 Patna High Court MA No.224 of 2010 (2) dt.01-12-2014 2 / 4 2 ====================================================== 1. Binoy Kumar Singh HUF, A Hindu Undivided Family Through Its Karta Dr. Binoy Kumar Singh, S/O Dr. Rajeshwar Prasad Singh, aged about 41 years Residing At H-21,Doctor'S Colony, Kankerbagh, P.O. Hanuman Nagar, P.S. Kankerbagh in The Town And District Of Patna. .... .... Appellant/ Appellant Versus 1. The Commissioner Of Income Tax (Central), Revenue Building, Birchand Patel Marg, Patna. 2. The Assistant Commissioner Of Income Tax, Central Circle-1,Patna. .... .... Respondents/Respondents ====================================================== with Miscellaneous Appeal No.231 of 2010 ====================================================== 1. Binoy Kumar Singh HUF, A Hindu Undivided Family Through Its Karta Dr. Binoy Kumar Singh, S/O Dr. Rajeshwar Prasad Singh, aged about 41 years, Residing At H-21,Doctor'S Colony, Kankerbagh, P.O. Hanuman Nagar, P.S. Kankerbagh In The Town And District Of Patna. .... .... Appellant/ Appellant Versus 1. The Commissioner Of Income Tax (Central), Revenue Building, Birchand Patel Marg, Patna. 2. The Assistant Commissioner Of Income Tax, Central Circle-1,Patna. .... .... Respondents/Respondents ====================================================== with Miscellaneous Appeal No.232 of 2010 ====================================================== 1. Binoy Kumar Singh HUF, A Hindu Undivided Family Through Its Karta Dr. Binoy Kumar Singh, S/O Dr. Rajeshwar Prasad Singh, aged about 41 years, Residing At H-21,Doctor'S Colony, Kankerbagh, P.O. Hanuman Nagar, P.S. Kankerbagh In The Town And District Of Patna. .... .... Appellant/ Appellant Versus 1. The Commissioner Of Income Tax (Central), Revenue Building, Birchand Patel Marg, Patna. 2. The Assistant Commissioner Of Income Tax, Central Circle-1,Patna. .... .... Respondents/Respondents ====================================================== with Miscellaneous Appeal No.233 of 2010 ====================================================== 1. Dr. Rajeshwar Prasad Singh, S/O Late Ram Gulela Singh, aged about 76 years, Residing At H-21,Doctor'S Colony, Kankerbagh, P.O. Hanuman Nagar, P.S. Kankerbagh In The Town And District Of Patna. Patna High Court MA No.224 of 2010 (2) dt.01-12-2014 3 / 4 3 .... .... Appellant/ Appellant Versus 1. The Commissioner Of Income Tax (Central), Revenue Building, Birchand Patel Marg, Patna. 2. The Assistant Commissioner Of Income Tax, Central Circle-1,Patna. .... .... Respondents/Respondents ====================================================== with Miscellaneous Appeal No.234 of 2010 ====================================================== 1. Binoy Kumar Singh HUF, A Hindu Undivided Family Through Its Karta Dr. Binoy Kumar Singh, S/O Dr. Rajeshwar Prasad Singh, aged about 41 years, Residing At H-21,Doctor'S Colony, Kankerbagh, P.O. Hanuman Nagar, P.S. Kankerbagh In The Town And District Of Patna. .... .... Appellant/ Appellant Versus 1. The Commissioner Of Income Tax (Central), Revenue Building, Birchand Patel Marg, Patna. 2. The Assistant Commissioner Of Income Tax, Central Circle-1,Patna. .... .... Respondents/Respondents ====================================================== with Miscellaneous Appeal No.241 of 2010 ====================================================== Binoy Kumar Singh HUF, A Hindu Undivided Family Through Its Karta Dr. Binoy Kumar Singh, S/O Dr. Rajeshwar Prasad Singh, aged about 41 years, Residing At H-21,Doctor'S Colony, Kankerbagh, P.O. Hanuman Nagar, P.S. Kankerbagh In The Town And District Of Patna. .... .... Appellant/ Appellant Versus 1. The Commissioner Of Income Tax (Central), Revenue Building, Birchand Patel Marg, Patna. 2. The Assistant Commissioner Of Income Tax, Central Circle-1,Patna. .... .... Respondents/Respondents ====================================================== with Miscellaneous Appeal No.242 of 2010 ====================================================== Binoy Kumar Singh HUF, A Hindu Undivided Family Through Its Karta Dr. Binoy Kumar Singh, S/O Dr. Rajeshwar Prasad Singh, aged about 41 years, Residing At H-21,Doctor'S Colony, Kankerbagh, P.O. Hanuman Nagar, P.S. Kankerbagh In The Town And District Of Patna. .... .... Appellant/ Appellant Patna High Court MA No.224 of 2010 (2) dt.01-12-2014 4 / 4 4 Versus 1. The Commissioner Of Income Tax (Central), Revenue Building, Birchand Patel Marg, Patna. 2. The Assistant Commissioner Of Income Tax, Central Circle-1,Patna. .... .... Respondents/Respondents ====================================================== Appearance : For the Appellants : Mr. Rakesh Kumar Singh, Advocate For the Income TAx : Ms. Archana Sinha, Sr. Standing Counsel ====================================================== CORAM: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA and HONOURABLE DR. JUSTICE RAVI RANJAN ORAL ORDER (Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA) 2 01-12-2014 Mr. Rakesh Kumar Singh, learned counsel for the appellants in all the cases, seeks permission to withdraw the appeals. Accordingly, the appeals are dismissed as withdrawn. SC/- (Ramesh Kumar Datta, J) (Dr. Ravi Ranjan, J) U "