In an oral order, the Patna High Court closed a miscellaneous appeal under the Government of India litigation policy because the monetary stake was less than one crore, explicitly leaving the underlying question of law open for future consideration.
The appeal is closed under the litigation policy, leaving the question of law open.
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.326 of 2017
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Commissioner Of Income Tax,-1
... ... Appellant/s
Versus
M/s Prashant Packaging Pvt. Ltd., 1 Ghagha Ghat Lane, Mahendru
... ... Respondent/s
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Appearance :
For the Appellant/s : Mrs. Archana Sinha, Advocate For the Respondent/s : Mr. Ajay Kumar Rastogi, Advocate
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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
2 issues framed by the court
Whether the appeal is maintainable given the monetary threshold under the Government of India litigation policy
Whether to leave the question of law open while closing the appeal
1 provisions across 1 enactments
Commissioner Of Income Tax,-1
M/s Prashant Packaging Pvt. Ltd.
HONOURABLE THE CHIEF JUSTICE
Partha Sarthy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
