Patna High Court
Manish Finlease Pvt. Ltd vs Principal Commissioner Of Income ... on 6 October, 2021
IN THE HIGH COURT OF JUDICATURE AT PATNA
Miscellaneous Appeal No.12 of 2020
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Manish Finlease Pvt. Ltd. a company registered under the Companies Act,
1956 having its registered office at Flat No. 501, Chandi House, Exhibition
Road, P.O. GPO, P.S. Gandhi Maidan, Patna- 800 001 through its Director
namely Shri Prakash Mandal, aged about 62 years, Male, son of Jagdish
Prasad Mandal, permanent resident of Flat No. 501, Chandi House, Behind
Bombay Dyeing, Exhibition Road, P.O. GPO, Gandhi Maidan, Patna- 800
001, presently residing at House No. 28/16, Ground Floor, Block 28, East
Patel Nagar, Delhi- 110008.
... ... Appellant/s
Versus
1. Principal Commissioner of Income Tax-1 Patna.
2. Joint Commissioner of Income- tax, Range-1, Patna.
3. Assistant Commissioner of Income Tax (OSD) Ward 2(1), Patna.
... ... Respondent/s
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Appearance :
For the Appellant/s : Mr. Parijat Saurav, Advocate
Ms. Smriti Singh, Advocate
For the Respondent/s : Mrs. Archana Sinha, Sr. Standing Counsel
Mr. Sanjeev Kumar, Jr. Standing Counsel
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CORAM: HONOURABLE THE CHIEF JUSTICE
and
HONOURABLE MR. JUSTICE S. KUMAR
ORAL JUDGMENT
(Per: HONOURABLE THE CHIEF JUSTICE)
Date : 06-10-2021
Re: I.A. No. 01 of 2020
The instant Interlocutory Application has been filed
for condonation of delay of four days in filing the present
appeal.
For the reasons assigned, we condone the delay in
filing the appeal and the same is treated to have been filed
within time.
Patna High Court MA No.12 of 2020 dt.06-10-2021
Interlocutory Application No. 1 of 2020 stands
allowed.
Re: M.A. No. 12 of 2020
Being aggrieved by and dissatisfied with the
judgment dated 09.08.2019 passed by the Bench presided by Sri
Chandra Mohan Garg, Judicial Member and Sri Laxmi Prasad
Sahu, Accountant Member, Income Tax Appellate Tribunal,
Patna Bench, Patna in I.T.A. No. 25/PAT/2019 whereby the
Tribunal has upheld the order passed by Sri Prashant Bhushan,
Commissioner of Income Tax (A)-I, Patna in I.T.A. No. CIT(A),
Patna- 1/10172/2017-18 dated 27.09.2019 upholding the
initiation of proceedings under Section 147/148 and addition of
Rs. 3,65,00,000/- under Section 68 made by ACIT (OSD) Ward
2(1), Patna vide assessment order u/s 147/143(3) dated
29.12.2017, the Appellant has preferred the present
Memorandum of Appeal.
Learned counsel for the appellant seeks permission to
withdraw the present appeal for the reason that appellant intends
to seek remedies for settlement in accordance with the scheme
formulated by the respondents.
Permission granted.
The appeal stands disposed of as withdrawn.
Patna High Court MA No.12 of 2020 dt.06-10-2021
Interlocutory Application(s), if any, shall stand
disposed of.
(Sanjay Karol, CJ)
(S. Kumar, J)
P.K.P./-
AFR/NAFR
CAV DATE
Uploading Date 07.10.2021
Transmission Date
