Ramashankar Prasad v. The Principal Commissioner of Income Tax-2
CWJC/11160/2019 · 2025-02-19
P B Bajanthri, Sunil Dutta Mishra
body2025
DailyLaw.ai
[ 2025 DAILYLAW 44192 (PAT) · dailylaw.ai ]
DailyLaw.ai
[ 2025 DAILYLAW 44192 (PAT) · dailylaw.ai ]
Judgment text
Extracted from the PDF above. The PDF is authoritative.
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 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
3. Rupesh Kumar Son of 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. ... ... 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 Appeal No. 219 of 2011 ====================================================== Rupesh Kumar. ... ... Appellant/s Versus Commissioner Of Income Tax And A ... ... Respondent/s ====================================================== with Miscellaneous Appeal No. 220 of 2011 ====================================================== Lalmani Pd. ... ... Appellant/s Versus Commissioner Of Income Tax-II ... ... Respondent/s ====================================================== with Miscellaneous Appeal No. 221 of 2011 ====================================================== Rama Shankar Pd ... ... Appellant/s Versus Commissioner Of Income Tax And A ... ... Respondent/s ====================================================== Appearance : (In Civil Writ Jurisdiction Case No. 11160 of 2019) For the Petitioner/s : Mr. Sanjeev Kumar Mishra, Sr. Advocate. : Ms. Manini Jaiswal, Advocate. For the Respondent/s : Mrs. Archana Sinha, Sr. Advocate. : Mr. Alok Kumar, Advocate. Patna High Court CWJC No.11160 of 2019(16) dt.19-02-2025 2/3 (In Miscellaneous Appeal No. 219 of 2011) For the Appellant/s : Mr. Kishun Chand Kumar Sinha, Advocate. For the Respondent/s : Mr. Harshwardhan Prasad, Advocate. (In Miscellaneous Appeal No. 220 of 2011) For the Appellant/s : Mr. Kishun Chand Kumar Sinha, Advocate. For the Respondent/s : Mr. Harshwardhan Prasad, Advocate. (In Miscellaneous Appeal No. 221 of 2011) For the Appellant/s : Mr. Kishun Chand Kumar Sinha, Advocate. For the Respondent/s : Mr. ====================================================== CORAM: HONOURABLE MR. JUSTICE P. B. BAJANTHRI and HONOURABLE MR. JUSTICE SUNIL DUTTA MISHRA ORAL ORDER (Per: HONOURABLE MR.
JUSTICE P. B. BAJANTHRI) 16 19-02-2025 In the instant petition, petitioners have prayed for issuance of a writ in the nature of writ of mandamus or any other appropriate writ, order or direction commanding the respondents to release the paper and documents seized on 26.09.1996 during search and seizure operation in connection with warrant of authorization dated 23.09.1996 issued under Section 132 of the Income Tax Act, 1961 and Section 37A of the Wealth Tax Act, 1957. 2. Grievance of petitioners has not been redressed timely, on the other hand, during pendency of the present petition and on our observation on the previous occasion on 21.01.2025 concerned respondent have opened their eyes and proceeded to redress the grievance of petitioners which was pending consideration for the last about 6 years. Taking note of belated redressing the grievance of the petitioner for about 6 years, cost is warranted to be imposed on the respondents. Patna High Court CWJC No.11160 of 2019(16) dt.19-02-2025 3/3 Therefore, respondents are hereby directed to pay litigation cost to the petitioners and it is quantified at Rs.25,000/-. Cost shall be paid within a period of two months from today. 3. Accordingly, present writ petition is disposed of. 4. The petitioners are hereby directed to approach the concerned respondent in respect of any grievance still subsisting. In this regard, if the petitioners approach the concerned authority, the concerned authority is hereby directed to redress remaining grievance within a reasonable period from the date of their application/ representation. 5. In the light of disposal of C.W.J.C. No.11160 of 2019, M.A. Nos.219 of 2011, 220 of 2011 and 221 of 2011 stand de-linked. 6. Registry is hereby directed to list the aforementioned M.As. before the concerned roster Bench. ritik/- (P. B. Bajanthri, J) (Sunil Dutta Mishra, J) U