, the High Court of Patna dismissed the miscellaneous appeal in Miscellaneous Appeal No.822 of 2017, holding that the litig
, the appeal was closed, 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.822 of 2017
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Assistant Commissioner Of Income Tax, T D S Circle, Patna
... ... Appellant/s
Versus
Society for Advancement for village economy, Lala Babu Road, New Go down, Gaya (PANNO.-PTNS05217C)
... ... Respondent/s
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Appearance :
For the Appellant/s : Mrs.Archana Sinha, Sr. SC. Income Tax Dept. 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)
3 03-07-2023 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)
aditya/sujit U
2 issues framed by the court
Whether the appeal admits to be entertained under the litigation circular.
Whether the monetary limit of the litigation policy is exceeded.
Assistant Commissioner Of Income Tax, T D S Circle, Patna
Society for Advancement for village economy
The Chief Justice
Partha Sarthy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
