Asstt. Commissioner Of Income Tax, Central Circle-3, Patna v. Commissioner Of Income Tax, Central, Patna
High Court
30 Oct 2017 In favour of: Unclear
Forum / Bench
High Court · patnahcucisdb94
Parties
Asstt. Commissioner Of Income Tax, Central Circle-3, Patna v. Commissioner Of Income Tax, Central, Patna
Date of order
30 Oct 2017
Assessment year(s)
—
Outcome
Other
The order — as passed by the High Court
Case summary
In Asstt. Commissioner Of Income Tax, Central Circle-3, Patna v. Commissioner Of Income Tax, Central, Patna, the High Court (2017) decided the matter.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
IN THE HIGH COURT OF JUDICATURE AT PATNAMiscellaneous Appeal No.244 of 2007
======================================================
1.Commissioner of Income Tax, Central, Patna
2.Asstt. Commissioner of Income Tax, Central Circle-3, Patna.
.... .... Appellant/s Versus
Smt. Renu Lal, daughter of late Jai Narain Lal, c/o late Sidheshwar Lal, East Saketpuri, Near Bazar Sammittee, Rajendra Nagar, Patna.
.... .... Respondent/s
====================================================== with Miscellaneous Appeal No.241 of 2007======================================================
1. Commissioner of Income Tax, Central, Patna
2.Dy. Commissioner of Income Tax, Central Circle-3, Patna....
.... Appellant/s Versus
Late Sidheshwar Lal, through his legal heir Smt. Renu Lal, Rajendra Nagar, Patna.
.... .... Respondent/s
====================================================== Appearance :(In MA No.244 of 2007) For the Appellant/s : Mrs. Archana Sinha, Sr. SC Mr. Alok Kumar, Advocate Mr. Sanjeev Kumar, Advocate For the Respondent/s : Mr. (In MA No.241 of 2007) For the Appellant/s : Mr. S.K.Sharan For the Respondent/s : Mr. ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICEand HONOURABLE MR. JUSTICE ANIL KUMAR UPADHYAYORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE)
7
30-10-2017
Both the appeals are filed by the Revenue
Department under Section 260A of the Income Tax Act and learned counsel for the Revenue fairly submits that in view of circular no. 21/2015 dated 10.12.2015 issued by the Department of Revenue, Central Board Direct Taxes, this Court has a
monetary limit in these appeals upto 20 lakhs. The appeals filed by the Revenue has, therefore, to be withdrawn and the order of the assessing authority and the Tribunal implemented.
Keeping in view the aforesaid development, we dispose of these appeals as withdrawn in the aforesaid circumstances.
(Rajendra Menon, CJ)
Uday/-
(Anil Kumar Upadhyay, J)
U
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