{"id":64683,"date":"2003-09-03T00:00:00","date_gmt":"2003-09-02T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-and-vs-pawan-sut-rice-mill-on-3-september-2003"},"modified":"2016-03-18T03:49:29","modified_gmt":"2016-03-17T22:19:29","slug":"commissioner-of-income-tax-and-vs-pawan-sut-rice-mill-on-3-september-2003","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-and-vs-pawan-sut-rice-mill-on-3-september-2003","title":{"rendered":"Commissioner Of Income-Tax And &#8230; vs Pawan Sut Rice Mill on 3 September, 2003"},"content":{"rendered":"<div class=\"docsource_main\">Patna High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income-Tax And &#8230; vs Pawan Sut Rice Mill on 3 September, 2003<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2004 265 ITR 679 Patna<\/div>\n<div class=\"doc_bench\">Bench: N Rai, R Garg<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p> 1. Heard learned counsel for the appellants.\n<\/p>\n<p>2. This appeal is directed against the order dated July 30, 1999, passed by the Income-tax Appellate Tribunal, Patna Bench, upholding the order passed by the Commissioner of income-tax whereby registration was granted to the firm after setting aside the order of the Assessing Officer cancelling the registration of the firm.\n<\/p>\n<p>3. The question involved in this case is a simple one. In terms of the partnership deed shares of each partners were defined but at the time of distribution of profit there was some mistake as a result of which some partners received less amount and some partners received more amount and the total shortfall was Rs. 367 and excess payment was Rs. 733.\n<\/p>\n<p>4. The Commissioner of Income-tax accepted that the said mistake was a bona fide one and not intentional. The Tribunal agreed with the view taken by the Commissioner of Income-tax.\n<\/p>\n<p>5. In our view, it was for the authorities to decide as to whether the mistake on the part of the partners was intentional or bona fide. Both the authorities have found that it was a bona fide mistake and not intentional. In such a situation, this court does not find any substantial question of law involved in this case justifying interference with the impugned order.\n<\/p>\n<p>6. In the result, this appeal is dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Patna High Court Commissioner Of Income-Tax And &#8230; vs Pawan Sut Rice Mill on 3 September, 2003 Equivalent citations: 2004 265 ITR 679 Patna Bench: N Rai, R Garg JUDGMENT 1. Heard learned counsel for the appellants. 2. This appeal is directed against the order dated July 30, 1999, passed by the Income-tax Appellate Tribunal, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,26],"tags":[],"class_list":["post-64683","post","type-post","status-publish","format-standard","hentry","category-high-court","category-patna-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Income-Tax And ... vs Pawan Sut Rice Mill on 3 September, 2003 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-and-vs-pawan-sut-rice-mill-on-3-september-2003\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Income-Tax And ... vs Pawan Sut Rice Mill on 3 September, 2003 - Free Judgements of Supreme Court &amp; 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