Assistant Commissioner Of Income Tax, Cit(A)-1, Patna v. Sri Nawal Kishore Singh, Saguna More, Baily Road, Patna

IN THE HIGH COURT OF JUDICATURE AT PATNAMiscellaneous Appeal No.204 of 2010 ====================================================== 1. Assistant Commissioner of Income Tax, CIT(A)-1, Patna .... .... Appellant/s Versus 1. Sri Nawal Kishore Singh, Saguna More, Baily Road, Patna .... .... Respondent/s ====================================================== Appearance:For the Appellant/s : Mrs. Archana Sinha, Sr.S.C. Income Tax Mr. Suman Kumar Mishra, Jr.S.C.Income Tax For the Respondent/s : ====================================================== CORAM: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTAand HONOURABLE MR. JUSTICE VIKASH JAIN ORAL ORDER (Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA) 3 08-01-2015 Heard learned counsel for the appellant- Income Tax Department. From perusal of the order under appeal it is evident that the tax effect for the same is less than Rs.4,00,000/- which fact is also admitted by learned counsel for the Income Tax Department as even according to her the tax effect would be about Rs.3,24,000/- whereas from the order of the Tribunal it appears to be a much smaller amount. Be that as it may, since the tax effect is admittedly less than Rs.4,00,000/- the appeal ought not to have been filed by the Income Tax Department in view of the relevant C.B.D.T. circular dated 24.10.2005 as amended by the circular dated 16.05.2007. Since substantial question of law of recurring nature is also not involved in this case, the appeal is dismissed. (Ramesh Kumar Datta, J) (Vikash Jain,J) Chandran U