Dismissed

Deputy Commissioner Of Income Tax, Central Circle-4 v. Ranjan Kumar Singh

Patna HC15 Mar 2016MA/729/2014

Case brief

AI extract

What is this about?

In this miscellaneous appeal under Section 260A of the Income-tax Act, 1961, the Patna High Court held that the appeal is not maintainable as the tax effect of the deletion of additions was less than twenty lacs, violating the Government Circular dated 10.12.2015.

What did the court decide?

The appeal was dismissed as not maintainable due to the tax effect being less than twenty lacs.

Deputy Commissioner Of Income Tax, Central Circle-4 Vs Ranjan Kumar… — Income Tax | Patna HC (2016)

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IN THE HIGH COURT OF JUDICATURE AT PATNA

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Miscellaneous Appeal No.729 of 2014 =========================================================== Deputy Commissioner of Income Tax, Central Circle-4, Patna. .... .... Appellant Versus Ranjan Kumar Singh, Flat No. 1402, Trishul Apartment, Koshambi, Ghaziabad .... .... Respondent =========================================================== Appearance : For the Appellant : Mrs. Archana Sinha @ Archana Shahi, Advocate Mr. Alok Kumar, Advocate Ms. Shalini Bihari, Advocate For the Respondent : None =========================================================== CORAM: HONOURABLE MR. JUSTICE HEMANT GUPTA And HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA ORAL JUDGMENT (Per: HONOURABLE MR. JUSTICE HEMANT GUPTA) Date: 15-03-2016

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The present appeal under Section 260A of the Incometax Act, 1961 is directed against the order passed by the Income Tax Appellate Tribunal, Patna Bench, Patna (for short, ‘the Tribunal’) on 08^th July, 2014 whereby I.T. (SS) A. No.19/Pat/2007 for the block period 1998-99 to 2004-05 up to 08.05.2003 filed by the appellant was dismissed while affirming the order of the Commissioner of IncomeTax, (Appeals)-I, Patna whereby additions of various amounts on account of undisclosed income of the assessee as individual income made by the Assessing Officer was set aside.

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Learned counsel for the appellant has drawn our attention to a Circular of the Government of India, Ministry of Finance,

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Patna High Court MA No.729 of 2014 dt.15-03-2016

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2/2

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Department of Revenue, Central Board Direct Taxes, New Delhi dated 10.12.2015 whereby an appeal before the High Court having tax effect of less than Rupees twenty lacs is not to be filed.

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Since the tax effect on account of deletion of additions would be less than Rupees twenty lacs, therefore, in view of the Circular mentioned above, this appeal cannot be maintained by the Revenue before this Court.

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Accordingly, this appeal is dismissed as not

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maintainable.

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(Hemant Gupta, J)

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(Ramesh Kumar Datta, J)

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Sunil/-

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Deputy Commissioner Of Income Tax, Central Circle-4 v. Ranjan Kumar Singh

Case brief

What is this about?

What did the court decide?

Deputy Commissioner Of Income Tax, Central Circle-4 v. Ranjan Kumar Singh

Case brief

What is this about?

What did the court decide?

What the court decided

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