The High Court of Judicature at Patna dismissed an income-tax miscellaneous appeal as not maintainable because the tax effect of the issue amounts was less than stipulated by the CBDT.
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Patna High Court MA No.315 of 2008 dt.04-04-2016
IN THE HIGH COURT OF JUDICATURE AT PATNA
Miscellaneous Appeal No.315 of 2008
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1. Commissioner of Income Tax (I), Patna
2. Assistant Commissioner of Income-tax, Circle-1, Patna.
.... .... Appellant/s
Versus
The Bihar State Co-Operative Bank Ltd. Ashok Raj Path, Patna.
.... .... Respondent/s
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Appearance :
For the Appellant s : Mrs. Archana Sinha
For the Respondent : Dr. R. Usha
Mr. Manoranjan Choubey
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CORAM: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA
and
HONOURABLE MR. JUSTICE SUDHIR SINGH
ORAL JUDGMENT
(Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA)
Date: 04-04-2016
Learned counsel for the Income-tax Department admits
that the matter in issue relates to the house property income of
Rs.12,36,310/- and dividend income of Rs.1,14,920/- and thus the tax
effect with respect to them would be less than what has been laid
down by the Central Board of Direct Taxes in the matter of filing
appeal before the High Court.
In the above circumstances, the appeal is dismissed as not
maintainable.
(Ramesh Kumar Datta, J)
(Sudhir Singh, J)
V.P.Sinha/-
U
Commissioner of Income Tax (I), Patna
Assistant Commissioner of Income-tax, Circle-1, Patna
The Bihar State Co-Operative Bank Ltd.
Ramesh Kumar Datta
Sudhir Singh
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
