Assistant Commissioner Of Income, Central Circle-I, Patna v. Sri Dipesh Chandak, 14A, Fmc, Fortuna
High Court
02 Nov 2023 In favour of: Assessee
Forum / Bench
High Court · patnahcucisdb94
Parties
Assistant Commissioner Of Income, Central Circle-I, Patna v. Sri Dipesh Chandak, 14A, Fmc, Fortuna
Date of order
02 Nov 2023
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Assistant Commissioner Of Income, Central Circle-I, Patna v. Sri Dipesh Chandak, 14A, Fmc, Fortuna, the High Court (2023) dismissed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
36
IN THE HIGH COURT OF JUDICATURE AT PATNAMiscellaneous Appeal No.490 of 2008
======================================================
1. Commissioner of Income Tax Central, Patna
2. Assistant Commissioner of Income, Central Circle-I, Patna
... ... Appellant/s
Versus
Sri Dipesh Chandak, 14A, FMC, Fortuna, 234/3A, AJC Bose Road, Kolkata-700020
... ... Respondent/s
======================================================Appearance :For the Appellant/s: Mrs. Archana Sinha, Sr. S.C. Income Tax Dept. Mr. S.K.Sharan, Advocate For the Respondent/s:
======================================================
CORAM: HONOURABLE THE CHIEF JUSTICE
and
HONOURABLE MR. JUSTICE RAJIV ROY
ORAL ORDER
(Per: HONOURABLE THE CHIEF JUSTICE)
02-11-2023The Government of India, Ministry of Finance brought
out a Circular dated 08.08.2019, wherein the litigation policy insofaras not filing an appeal before the High Court where the monetarystake is less than one crore rupees. This applies squarely in the abovecase.
2. The monetary limit of the litigation policy having 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)
P.K.P./-
U
(Rajiv Roy, J)
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.
EaseValue