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Deputy Commissioner Of Income Tax, Central Circle 2, Patna v. M/S Jagdamba Poly/Ply Board Industries Ltd. Patna

High Court 18 Sep 2023 In favour of: Assessee

Forum / Bench

High Court · patnahcucisdb94

Parties

Date of order

18 Sep 2023

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Deputy Commissioner Of Income Tax, Central Circle 2, Patna v. M/S Jagdamba Poly/Ply Board Industries Ltd. Patna, the High Court (2023) 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

318-09-2023 Bibhash/Saurabh U IN THE HIGH COURT OF JUDICATURE AT PATNAMiscellaneous Appeal No.633 of 2018 ====================================================== Deputy Commissioner Of Income Tax, Central Circle 2, Patna ... ... Appellant/sVersus... ... Respondent/s M/s Jagdamba Poly/Ply Board Industries Ltd. Patna ======================================================Appearance :For the Appellant/s: Ms. Archana Sinha @ Archana Shahi, Advocate For the Respondent/s:====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PARTHA SARTHYORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 1. The Government of India, Ministry of Finance brought out a Circular dated 08.08.2019, wherein the litigationpolicy 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) ( Partha Sarthy, J)

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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.

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