Case Law › High Court › Commissioner Of Income Tax v. Patna.. …....

Commissioner Of Income Tax v. Patna.. ….Assessing Officer/Appellant. Versus

High Court 20 Jan 2011 In favour of: Assessee

Forum / Bench

High Court · patnahcucisdb94

Parties

Date of order

20 Jan 2011

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Commissioner Of Income Tax v. Patna.. ….Assessing Officer/Appellant. Versus, the High Court (2011) dismissed the appeal. The decision went in favour of the assessee.

Decision: In the light of the aforesaid stand, this appeal is dismissed as not pressed.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

4 20.01.2011 Sanjay-II IN THE HIGH COURT OF JUDICATURE AT PATNA MA No.336 of 2006 1.COMMISSIONER OF INCOME TAX-1, Central Revenue Building Birchand Patel Marg, Patna, Revenue Building Birchand Patel Marg, Patna, 2.Asstt. Commissioner of Income-Tax, Circle-2, Patna.. ….Assessing Officer/Appellant. Versus Patna.. ….Assessing Officer/Appellant. Versus COMPUTER JUNCTURE (I) PVT.LTD. Boring Road, Patna. Road, Patna. ……Assessee/Respondent. ----------- Learned counsel for the Income Tax Department very fairly pointed out that the tax amount involved in this appeal is less than Rs.2 Lacs and, therefore, the Department is under obligation not to press this appeal in view of the policy decision contained in Circular Letter bearing No.F No.279/126/98-ITG dated 27.03.2000 issued by the Ministry of Finance (Department of Revenue), Central Board of Direct Tax, New Delhi. In the light of the aforesaid stand, this appeal is dismissed as not pressed. (Shiva Kirti Singh, J.) (Dr. Ravi Ranjan, J.)

Facing a similar income-tax issue?

Our CA-led litigation team handles notices, scrutiny, penalties and appeals (CIT(A) & ITAT) end-to-end.

✅ File an income-tax appeal (CIT(A)/ITAT) → 💬 Ask our CA

This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation. Full disclaimer & Terms.