IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No. 15591 of 2010 ================================================ Dilip Kumar, S/o Late Prasadi Shaw, M/s Dilip Kumar & Associates (Accounts & Tax Consultants), At – Nawada – Gaya Road, Near – St. Josheph’s School, Par-Nawada, P.S. + Distt. Nawada Pin – 805110 (Bihar) ………………………………………….. Petitioner Versus 1. The Union of India through Chief Commissioner of Income Tax, Bihar, Patna, 2. Chief Commissioner of Income-Tax, C.R. Building, Virchand Patel Marg, Patna, Post Box No. 109, Patna – 800001 (Bihar), 3. Income-Tax Officer, (Ward No. 1 & 2), Biharsharif (Nalanda), Bihar, 4. The State of Bihar, 5. Commissioner, Commercial Tax Department, Patna, Bihar, 6. Assistant Commissioner of Commercial Taxes, Nawada Circle, Pin – 805110 ………………………………..…. Respondents. ================================================ Appearance: For the petitioner: Mr Dilip Kumar (Petitioner in person) For the Union of India: Mr Harshwardhan Prasad, SSC, IT & Mr Archana Sinha. For the State: Mr Lalit Kishore, AAG III. =============================================== CORAM: HONOURABLE THE CHIEF JUSTICE AND HONOURABLE MR JUSTICE JYOTI SARAN ORAL ORDER (Per : HONOURABLE THE CHIEF JUSTICE) 2. 23.09.2010. Heard the learned Advocates. The petitioner, an Income Tax practitioner, has raised an issue for academic discussion. 2 The petition is thoroughly misconceived. Hence, rejected. Dilip ( R.M. Doshit, CJ ) ( Jyoti Saran, J )