Deputy Commissioner Of Income Tax, Central Circle 2, Patna v. Md. Shahabudin Beg
Income-tax – Litigation policy
Case brief
What is this about?
Patna High Court; Miscellaneous Appeal No.915 of 2018; Deputy Commissioner Of Income Tax, Central Circle 2, Patna vs Md. Shahabudin Beg; decided 21-02-2024; Bench: K. Vinod Chandran, CJ and Harish Kumar, J; appeal closed under Government of India, Ministry of Finance Circular dated 08.08.2019 litigation policy (monetary limit: one crore rupee); question of law left open; no merits decided; no precedent engaged.
What did the court decide?
No relief on merits; the Miscellaneous Appeal was closed in terms of the litigation policy (Circular dated 08.08.2019), expressly leaving the question of law open. ¶16