Income-tax appeal before the High Court was closed by the bench in light of the Government of India circular dated 08.08.2019 setting a one crore rupee monetary limit for filing appeals, leaving the question of law open.
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IN THE HIGH COURT OF JUDICATURE AT PATNA Miscellaneous Appeal No.258 of 2018
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Deputy Commissioner Of Income Tax
... ... Appellant/s
Versus
M/s Bihar State Electronic Development Corporation Ltd.
... ... Respondent/s
====================================================== Appearance : For the Appellant/s : Mrs. Archana Sinha @ Archana Shahi, Sr. SC Mr.Alok Kumar, Advocate For the Respondent/s : Mr.Ajay Kumar Rastogi, Sr. Advocate Ms.Smriti Singh, Advocate
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CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE NANI TAGIA
ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE)
6 19-07-2024
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)
( Nani Tagia, J)
Anushka/- U
1 issue framed by the court
Should the income-tax appeal be closed given the Government litigation policy barring appeals where the monetary stake is below one crore rupees?
Deputy Commissioner Of Income Tax
M/s Bihar State Electronic Development Corporation Ltd.
K. Vinod Chandran
Nani Tagia
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
