Asstt. Commissioner Of Income-Tax, Circle-1, Patna v. Shri Mahavir Prasad Chandak

IN THE HIGH COURT OF JUDICATURE AT PATNA Miscellaneous Appeal No.2 of 2007 ====================================================== 1.Commissioner of Income Tax, (Central), Patna 2.Asstt. Commissioner of Income-Tax, Circle-1, Patna .... .... Assessing Officer/Appellant Versus Shri Mahavir Prasad Chandak, 234/3A, AJC Bose Road, 5[th] Floor, FMC Fortune, Calcutta-20 .... .... Assessee/Respondent ====================================================== Appearance :For the Appellant : Mr. Harshwardhan Prasad, Advocate Mrs. Archana Sinha, Advocate For the Respondent: Mr. D.V. Pathy, Advocate Mr. Abhi Sarkar, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE VIKASH JAIN ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 6. 28-10-2013 Heard the learned advocates. Admittedly, the tax effect in the matter at issue is less than Rs. four lakhs. In view of the monetary limits imposed by the Government of India under Section 268A of the Income tax Act, 1961, this Appeal is not maintainable. Appeal is accordingly disposed of. (R.M. Doshit, CJ) (Vikash Jain, J)