SRI RAMAKANT SINGH V. COMMISSIONER OF INCOME TAXCEN

CWJC/2703/2010

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This document pertains to a series of writ petitions filed by Sri Ramakant Singh and M/s Ramakant Singh, a partnership firm, against the Commissioner of Income Tax (Central), Patna, the Assistant Commissioner of Income Tax, Central Circle 1, Patna, and the Union of India through the Secretary, Department of Revenue, Ministry of Finance. The petitions were consolidated and heard together, with a decision to dispose of them based on a precedent set in a previous case, C.W.J.C. No. 2647 of 2010. The petitions did not proceed to a detailed hearing on their individual merits but were resolved by adopting the findings and conclusions of the earlier cited case.

• Counselvise Citation: [2010] 140 COUNSELVISE.COM (IT) 760436 (HC-PATNA)
• Appeal Type: Others
• Pronouncement Date: 16-02-2010
• Assessment Year: misc
• Other Referred Cases: C.W.J.C. No. 2647 of 2010
• Result in Favour of: Others
• Court: HIGH COURT
• Keywords: Central Circle; Income Tax; Writ petition

Judgement Text

" IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.2648 of 2010 ***** Sri Ramakant Singh, son of Late Ram Khelawan Singh, aged about 56 years, residing at 101, Lotus Apartment, New Patliputra Colony, Patna 800 013, P.O. New Patliputra Colony, P.S. Patliputra in the town and district of Patna. …. …. Petitioner Versus 1. Commissioner of Income Tax (Central), Patna. 2. Assistant Commissioner of Income Tax, Central Circle 1, Patna. 3. Union of India through the Secretary, Department of Revenue, Ministry of Finance, Government of India, Central Secretariat, North Block, New Delhi- 110 001. …. …. Respondents WITH CWJC No.2661 of 2010 ***** M/s Ramakant Singh, a partnership firm having its place of business at 101, Lotus Apartment, New Patliputra Colony, Patna 800 013 through one of its partners Sri Ramakant Singh son of Late Ram Khelawan Singh, aged about 56 years, residing at 101, Lotus Apartment, New Patliputra Colony, Patna 800 013, P.O. New Patliputra Colony, P.S. Patliputra in the town and district of Patna. …. …. Petitioner Versus 1. Commissioner of Income Tax (Central), Patna. 2. Assistant Commissioner of Income Tax, Central Circle 1, Patna. 3. Union of India through the Secretary, Department of Revenue, Ministry of Finance, Government of India, Central Secretariat, North Block, New Delhi- 110 001. …. …. Respondents WITH CWJC No.2665 of 2010 ***** M/s Ramakant Singh, a partnership firm having its place of business at 101, Lotus Apartment, New Patliputra Colony, Patna 800 013 through one of its partners Sri Ramakant Singh son of Late Ram Khelawan Singh, aged about 56 years, residing at 101, Lotus Apartment, New Patliputra Colony, Patna 800 013, P.O. New Patliputra Colony, P.S. Patliputra in the town and district of Patna. …. …. Petitioner Versus 1. Commissioner of Income Tax (Central), Patna. 2. Assistant Commissioner of Income Tax, Central Circle 1, Patna. - 2 - 3. Union of India through the Secretary, Department of Revenue, Ministry of Finance, Government of India, Central Secretariat, North Block, New Delhi- 110 001. …. …. Respondents WITH CWJC No.2686 of 2010 ***** M/s Ramakant Singh, a partnership firm having its place of business at 101, Lotus Apartment, New Patliputra Colony, Patna 800 013 through one of its partners Sri Ramakant Singh son of Late Ram Khelawan Singh, aged about 56 years, residing at 101, Lotus Apartment, New Patliputra Colony, Patna 800 013, P.O. New Patliputra Colony, P.S. Patliputra in the town and district of Patna. …. …. Petitioner Versus 1. Commissioner of Income Tax (Central), Patna. 2. Assistant Commissioner of Income Tax, Central Circle 1, Patna. 3. Union of India through the Secretary, Department of Revenue, Ministry of Finance, Government of India, Central Secretariat, North Block, New Delhi- 110 001. …. …. Respondents WITH CWJC No.2703 of 2010 ***** Sri Ramakant Singh, son of Late Ram Khelawan Singh, aged about 56 years, residing at 101, Lotus Apartment, New Patliputra Colony, Patna 800 013, P.O. New Patliputra Colony, P.S. Patliputra in the town and district of Patna. …. …. Petitioner Versus 1. Commissioner of Income Tax (Central), Patna. 2. Assistant Commissioner of Income Tax, Central Circle 1, Patna. 3. Union of India through the Secretary, Department of Revenue, Ministry of Finance, Government of India, Central Secretariat, North Block, New Delhi- 110 001. …. …. Respondents WITH CWJC No.2715 of 2010 ***** Sri Ramakant Singh, son of Late Ram Khelawan Singh, aged about 56 years, residing at 101, Lotus Apartment, New Patliputra Colony, Patna 800 013, P.O. New Patliputra Colony, P.S. Patliputra in the town and district of Patna. …. …. Petitioner Versus 1. Commissioner of Income Tax (Central), Patna. - 3 - 2. Assistant Commissioner of Income Tax, Central Circle 1, Patna. 3. Union of India through the Secretary, Department of Revenue, Ministry of Finance, Government of India, Central Secretariat, North Block, New Delhi- 110 001. …. …. Respondents ----------- 2. 16.2.2010. It is fairly agreed at the Bar that this batch of cases should be disposed of in terms of the order passed by this Court in C.W.J.C. No. 2647 of 2010. In view of the aforesaid concession these writ petitions stand disposed of in terms of the order passed in C.W.J.C. No. 2647 of 2010 without any order as to costs. Pawan/ (Dipak Misra, CJ) (Ramesh Kumar Datta, J.) "