Deputy Commissioner Of Income Tax, Central Circle 2, Patna v. Md. Shahabudin Beg
High Court
21 Feb 2024 In favour of: Assessee
Forum / Bench
High Court · patnahcucisdb94
Parties
Deputy Commissioner Of Income Tax, Central Circle 2, Patna v. Md. Shahabudin Beg
Date of order
21 Feb 2024
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Deputy Commissioner Of Income Tax, Central Circle 2, Patna v. Md. Shahabudin Beg, the High Court (2024) dismissed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
621-02-2024
aditya/-U
IN THE HIGH COURT OF JUDICATURE AT PATNAMiscellaneous Appeal No.915 of 2018
======================================================
Deputy Commissioner Of Income Tax, Central Circle 2, Patna
... ... Appellant/sVersus
Md. Shahabudin Beg
CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE HARISH KUMARORAL ORDER
(Per: HONOURABLE THE CHIEF JUSTICE)
The Government of India, Ministry of Financebrought out a Circular dated 08.08.2019, wherein the litigationpolicy is insofar as, not filing an appeal before the High Courtwhere the monetary stake is less than one crore rupees. Thisapplies squarely in the above case.
2. The monetary limit of the litigation policy havingnot been exceeded, we are of the opinion that the appeal has tobe closed, but however, leaving the question of law open.
(K. Vinod Chandran, CJ)
( Harish Kumar, J)
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