The Principal Commissioner of Income Tax v. Ambika Prasad Gupta
Income-tax – Revenue appeal – Litigation policy, monetary limit
Case brief
What is this about?
Patna High Court, Miscellaneous Appeal No.162 of 2019, decided 23-10-2024. Appellants: Principal Commissioner of Income Tax 11, Patna and Income Tax Officer Ward 4(1), Patna (counsel Ms.Shilpi Keshri); Respondent: Ambika Prasad Gupta, Mithapur, Patna. Oral order per K. Vinod Chandran, CJ applying the Government of India, Ministry of Finance Circular dated 08.08.2019 litigation policy (no appeal before the High Court where monetary stake is below one crore rupees / Rs. 1,00,00,000); appeal closed with question of law left open. Keywords: income tax appeal, litigation policy, monetary limit, one crore, circular 08.08.2019, appeal closed, question of law open.
What did the court decide?
Appeal closed under the monetary-limit litigation policy, leaving the question of law open. ¶10