The Principal Commissioner Of Income Tax I I, Patna and Anr. v. Infotica, Shop No. 4, Durga Vihar
Case brief
What is this about?
Patna High Court, Miscellaneous Appeal No.315 of 2017, decided 27-08-2024 by K. Vinod Chandran, CJ and Partha Sarthy, J (per the Chief Justice). Income-tax appeal by Principal Commissioner of Income Tax I-I, Patna vs Infotica closed under Government of India, Ministry of Finance litigation-policy circular dated 08.08.2019; monetary stake below one crore rupees; question of law left open. Keywords: litigation policy, monetary limit, one crore, appeal closed, oral order.
What did the court decide?
No substantive relief; the miscellaneous appeal was closed without adjudication, expressly leaving the question of law open. ¶10