The High Court of Patna disposed of an income tax appeal by closing it, as the monetary stake was less than one crore, invoking litigation policy directions. The court kept the underlying question of law open for reference before the Supreme Court in an appropriate application.
The appeal was closed without prejudice to an open question of law.
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.410 of 2008
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Commissioner of Income Tax (Central), Patna
... ... Appellant/s
Versus
Dipesh Chandak & Sons (HUF), 234/3A, AJC Bose Road, FMC, Fortuna, 5th Floor, R.No. 14A, Kolkata- 700020
... ... Respondent/s
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Appearance :
For the Appellant/s : Mrs. Archana Sinha, Sr. S.C., Income Tax Department Mr. Rishi Raj Sinha, 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)
23 02-11-2023
The Government of India, Ministry of Finance
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
2 issues framed by the court
Whether the appeal should be closed based on the monetary stake being less than one crore under the litigation policy.
Whether the question of law should be left open.
1 provisions across 1 enactments
Commissioner of Income Tax (Central), Patna
Dipesh Chandak & Sons (HUF)
The Chief Justice
Rajiv Roy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
