Income tax department appeal closed by the court because the amount involved falls below the one crore rupee monetary limit fixed by the Finance Ministry circular dated 08.08.2019, with the question of law expressly left open.
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IN THE HIGH COURT OF JUDICATURE AT PATNA Miscellaneous Appeal No.213 of 2018
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A. C. I. T., Circle - 1, Muzaffarpur
... ... Appellant/s
Versus
Shri Manoj Kumar Daga, Prop. Govardhan Stone Company, Muzaffarpur
... ... Respondent/s
====================================================== Appearance : For the Appellant/s : Mrs. Archana Sinha, Sr. SC. Income Tax Deptt. Mr. Shilpi Keshri, Advocate For the Respondent/s : Mr. Gautam Kumar Kejriwal, Advocate
====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE HARISH KUMAR ORAL ORDER
(Per: HONOURABLE THE CHIEF JUSTICE)
11 15-02-2024
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.
(K. Vinod Chandran, CJ)
(Harish Kumar, J)
aditya/- U
1 issue framed by the court
Should the income tax appeal be closed in view of the Government litigation policy limiting appeals where the monetary stake is below one crore rupees?
A. C. I. T., Circle - 1, Muzaffarpur
Shri Manoj Kumar Daga, Prop. Govardhan Stone Company, Muzaffarpur
K. Vinod Chandran
Harish Kumar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
