Assistant Commissioner Of Income Tax Central Circle-1, Patna v. Brij Kishore Prasad Oh

IN THE HIGH COURT OF JUDICATURE AT PATNAMiscellaneous Appeal No.461 of 2009 ====================================================== Assistant Commissioner of Income Tax Central Circle-1, Patna .... .... Appellant/s Versus Brij Kishore Prasad OH-7, Nigahi Project, Northern Coal Field Ltd. Sidhi (M.P.) at present 812-813, Mitra Mandal Colony, Phulwarisharif, Patna .... .... Respondent/s ====================================================== Appearance : For the Appellant/s : Mrs. Archana Sinha, advocate For the Respondent/s : Mr. ====================================================== CORAM: HONOURABLE MR. JUSTICE SHIVA KIRTI SINGH and HONOURABLE MR. JUSTICE ADITYA KUMAR TRIVEDI ORAL ORDER (Per: HONOURABLE MR. JUSTICE SHIVA KIRTI SINGH) 6 15-02-2012 Learned counsel for the Income Tax department appearing for the appellant clearly accepts that as per instruction no.5/ 2008 dated 15-5-2008 appeals could be filed in the High Court u/s 260A of the Income Tax Act only when tax effect exceeded the limit of Rs. 4 lacs. In the present case the tax effect appearing from the records is of Rs. 1.53 lacs approximately. In that view of the matter, this appeal has been filed contrary to instructions of the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes as contained in instruction no. 05/2008. In view of aforesaid, learned counsel for the appellant is permitted to withdraw this appeal. It is, accordingly, dismissed as withdrawn. Learned counsel for the Income Tax department appearing for the appellant clearly accepts that as per instruction no.5/ 2008 dated 15-5-2008 appeals could be filed in the High Court u/s 260A of the Income Tax Act only when tax effect exceeded the limit of Rs. 4 lacs. In the present case the tax effect appearing from the records is of Rs. 1.53 lacs approximately. In that view of the matter, this appeal has been filed contrary to instructions of the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes as contained in instruction no. 05/2008. In view of aforesaid, learned counsel for the appellant is permitted to withdraw this appeal. It is, accordingly, dismissed as withdrawn. (Shiva Kirti Singh, J) BKS/- (Aditya Kumar Trivedi, J)