Commissioner Of Income Tax (Central), Patna v. Sri Dipesh Chandak, Son Of Mahabir Pd. Chandak

25 04-12-2023 IN THE HIGH COURT OF JUDICATURE AT PATNAMiscellaneous Appeal No.409 of 2008 ====================================================== Commissioner Of Income Tax (Central), Patna. ... ... Appellant/s Versus Sri Dipesh Chandak, son of Mahabir Pd. Chandak, 234/3A, AJC Bose Road,FMC, Fortuna, 5[th] Floor, R.No. 414, Kolkata- 700020... ... ... Respondent/s ======================================================Appearance :For the Appellant/s: Ms. Archana Shahi, Advocate For the Respondent/s: Mr. Anshuman Singh, CGC Mr. Sanat Kumar Singh, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PARTHA SARTHYORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 1. We are told that a number of appeals were filed which were rejected by this Court on the ground of monetarylimit as per the notification dated 08.08.2019, which is thelitigation policy framed by the Central Government. As perthe notification, the Department is disabled from filing anyappeal to the High Court, the status of which are below thelimit of Rs. 1 crore. 2. We see that in the present case also, in the case of the assessee, who is the sole respondent, as is seen from thevarious grounds of appeal, the objections are with respect toadditions which totally would be less than Rs. 1 crore. 3. In such circumstances, we find no reason to Bibhash/Shiv U entertain the appeal and we dismiss it based on the litigationpolicy. (K. Vinod Chandran, CJ) ( Partha Sarthy, J)