Appeal dismissed on the basis of litigation policy regarding monetary stakes below one crore rupees. The court left the question of law open.
Attrition of the appeal on the grounds of litigation policy; question of law left open.
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IN THE HIGH COURT OF JUDICATURE AT PATNA Miscellaneous Appeal No.408 of 2008
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The Commissioner of Income Tax (Central) Patna
... ... Appellant/s
Versus
Smt. Anita Chandak, 234/3A, AJC Bose Road, Kolkata- 700020
... ... Respondent/s
====================================================== Appearance : For the Appellant/s : Mrs. Archana Sinha, Sr. SC. Income Tax Dept. Mr. Rishi Raj Singh, Advocate For the Respondent/s : Mr. Harshwardhan Prasad, Advocate
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CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE RAJIV ROY
ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE)
24 02-11-2023
brought out a Circular dated 08.08.2019, wherein the litigation policy 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.
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)
(Rajiv Roy, J)
P.K.P./-
U
The Commissioner of Income Tax (Central) Patna
Smt. Anita Chandak
K. Vinod Chandran
Rajiv Roy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
