2020 (12) TMI 572

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... learned counsel for the parties were ad-idem that the matter can be remanded back to the authority for consideration afresh, by affording opportunity to the parties to place all material, enabling the authority to arrive at a decision in accordance with law.
HONOURABLE THE CHIEF JUSTICE SANJAY KAROL And HONOURABLE MR. JUSTICE S. KUMAR ORAL For the Petitioners : Mr. D.V.Pathy, Advocate For the Respondents : Mrs. Archana Sinha @ Shahi, Advocate JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Petitioner has prayed for the following relief(s): (i) that the order dated 26.9.2012 for the assessment year 2011 passed by the respondent (as contained in Annexure-4) under Section 10 (23C) (vi) and (via) of the Income Tax Act be quashed. ( .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... shing Corporation Versus the Commissioner of Income Tax-I, Patna & anr. on 04.09.2020 as also earlier decision rendered by this Court in M.A. No.425 of 2010 titled as Bihar State Text Book Publishing Corporation Vs. The Commissioner of Income Tax-I, Patna, referred to therein. Also reliance is placed upon the decision rendered by the Delhi High Court in Council for the Indian School Certificate Examinations versus Director General of Income-Tax (Exemptions), [2014] 362 ITR 436 (Del). 6. On the other hand, Mrs. Archana Sinha @ Shahi seeks reliance upon the decision rendered by Hon'ble the Apex Court in Visvesvaraya Technological University versus Assistant Commissioner of Income Tax, 2016 (12) SCC 258, 7. However, in response thereto, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ity for consideration of the petitioner's application afresh; Here only Mrs. Archana Sinha clarifies that now the nominated authority is the Principal Commissioner of Income Tax (Exemption) Patna. (c) The parties are directed to appear before the said authority on 17.12.2020 when a date shall be fixed, enabling the parties to place on record additional material. (d) Adequate opportunity of hearing shall be afforded with full compliance of principles of natural justice and the authority shall decide the matter afresh by passing a speaking order, copies whereof shall be supplied to the parties. (e) Proceedings can be got conducted through a digital mode, if so found necessary. (f) Liberty reserved to the parties to take recourse .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X