Assistant Commissioner Of Income Tax, Central Circle-1, Patna v. Assessee

IN THE HIGH COURT OF JUDICATURE AT PATNAMiscellaneous Appeal No.545 of 2007 ====================================================== 1.Commissioner Of Income Tax, Central, Patna. 2.Assistant Commissioner of Income Tax, Central Circle-1, Patna. .... .... Assessing Officer/Appellants Versus Smt. Usha Boobna, wife of Shri Arun Kumar Bagdulhan, Hajipur, Vaishali. .... .... Assessee/ Respondent ====================================================== Appearance: For the Appellants : Mr. Harshwardhan Prasad, Advocate Mrs. Archana Sinha, Advocate For the Respondent/s : --- ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE VIKASH JAIN ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 3 30-10-2013 Heard Mr. Harshwardhan Prasad, learned Counsel for the Commissioner of Income Tax (Central), Patna. He concedes that the tax effect in the matter at issue is less than Rs. four lakhs. In view of the monetary limits imposed by the Government of India under Section 268A of the Income Tax Act, 1961, this Appeal is not maintainable. Appeal isaccordinglydisposedof. (R.M. Doshit, CJ) (Vikash Jain, J)