Assistant Commissioner Of Income Tax, Central Circle-1, 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 Tax, Central Circle-1, 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 Tax, Central Circle-1, 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
3502-11-2023
P.K.P./-
U
IN THE HIGH COURT OF JUDICATURE AT PATNAMiscellaneous Appeal No.476 of 2008
======================================================
Assistant Commissioner of Income Tax, Central Circle-1, Patna
... ... Appellant/s
VersusSri Dipesh Chandak, 14A, FMC Fortuna, 234/34, AJC Bose Road, Calcutta
... ... Respondent/s
======================================================Appearance :For the Appellant/s: Mrs. Archana Sinha, Sr. SC, Income Tax Dept. For the Respondent/s:======================================================
CORAM: HONOURABLE THE CHIEF JUSTICE
and
HONOURABLE MR. JUSTICE RAJIV ROYORAL ORDER
(Per: HONOURABLE THE CHIEF JUSTICE)
The Government of India, Ministry of Finance
brought out a Circular dated 08.08.2019, wherein the litigation
policy insofar as not filing an appeal before the High Courtwhere the monetary stake is less than one crore rupees. Thisapplies squarely in the above case.
2. The monetary limit of the litigation policy having
not been exceeded, we are of the opinion that the appeal has tobe closed, but however, leaving the question of law open.
(K. Vinod Chandran, CJ)
(Rajiv Roy, J)
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