The Patna High Court dismissed the miscellaneous appeal, closing the proceeding on the ground that the financial stake was under one crore rupees pursuant to the Central Government's 2019 litigation policy, while expressly leaving the legal question open.
Appeal closed; matter disposed of without adjudication on merits.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT PATNA Miscellaneous Appeal No.1003 of 2017
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Assistant Commissioner Of Income Tax, Circle 5
... ... Appellant/s
Versus
M/s Narayan Brother and Co., Noorpur, Malsalami
... ... Respondent/s
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Appearance :
For the Appellant/s : Ms. Shilpi Keshri, Advocate For the Respondent/s :
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CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PARTHA SARTHY ORAL ORDER
(Per: HONOURABLE THE CHIEF JUSTICE)
The Government of India, Ministry of Finance brought out a Circular dated 08.08.2019, wherein the litigation policy is insofar as, not filing an appeal before the High Court where the monetary stake is less than one crore rupees. This applies squarely in the above case.
The monetary limit of the litigation policy having not been exceeded, we are of the opinion that the appeal has to be closed, but however, leaving the question of law open.
(K. Vinod Chandran, CJ)
( Partha Sarthy, J)
Anushka/-
U
1 issue framed by the court
Whether to allow the miscellaneous appeal despite the monetary stake being less than one crore rupees under the litigation policy?
Assistant Commissioner Of Income Tax, Circle 5
M/s Narayan Brother and Co., Noorpur, Malsalami
Vinod Chandran
Partha Sarthy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
