Assistant Commissioner Of Income Tax, Circle 1, Patna v. Madhya Bihar Gramin Bank, Meena Plaza
High Court
23 Apr 2024 In favour of: Assessee
Forum / Bench
High Court · patnahcucisdb94
Parties
Assistant Commissioner Of Income Tax, Circle 1, Patna v. Madhya Bihar Gramin Bank, Meena Plaza
Date of order
23 Apr 2024
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Assistant Commissioner Of Income Tax, Circle 1, Patna v. Madhya Bihar Gramin Bank, Meena Plaza, the High Court (2024) 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
623-04-2024
supratim/-U
IN THE HIGH COURT OF JUDICATURE AT PATNAMiscellaneous Appeal No.177 of 2018
======================================================
Assistant Commissioner Of Income Tax, Circle 1, Patna
... ... Appellant/s
Versus
Madhya Bihar Gramin Bank, Meena Plaza
... ... Respondent/s
======================================================Appearance :For the Appellant/s: Mrs. Archana Sinha @ Archana Shahi, AdvocateFor the Respondent/s: Mr. Suresh Pd Singh No.1, Advocate======================================================
CORAM: HONOURABLE THE CHIEF JUSTICE
and HONOURABLE MR. JUSTICE HARISH KUMARORAL ORDER
(Per: HONOURABLE THE CHIEF JUSTICE)
The Government of India, Ministry of Financebrought out a Circular dated 08.08.2019, wherein the litigationpolicy is 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 havingnot 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)
(Harish Kumar, J)
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