Assistant Commissioner Of Income Tax, Circle 5 v. M/S Narayan Brother And Co., Noorpur, Malsalami

304-07-2023 Anushka/- U IN THE HIGH COURT OF JUDICATURE AT PATNAMiscellaneous Appeal No.1003 of 2017 ====================================================== Assistant Commissioner Of Income Tax, Circle 5 ... ... Appellant/s Versus M/s Narayan Brother and Co., Noorpur, Malsalami ... ... Respondent/s ======================================================Appearance :For the Appellant/s: Ms. Shilpi Keshri, AdvocateFor the Respondent/s:====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PARTHA SARTHYORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) The Government of India, Ministry of Financebrought out a Circular dated 08.08.2019, wherein the litigation policy 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. The monetary limit of the litigation policy having notbeen exceeded, we are of the opinion that the appeal has to beclosed, but however, leaving the question of law open. (K. Vinod Chandran, CJ) ( Partha Sarthy, J)