Deputy Commissioner Of Income Tax Central Circle 2, Patna v. Santosh Kumar Jha, Flat
High Court
08 Feb 2024 In favour of: Assessee
Forum / Bench
High Court · patnahcucisdb94
Parties
Deputy Commissioner Of Income Tax Central Circle 2, Patna v. Santosh Kumar Jha, Flat
Date of order
08 Feb 2024
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Deputy Commissioner Of Income Tax Central Circle 2, Patna v. Santosh Kumar Jha, Flat, 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.
408-02-2024
Sujit/-
U
IN THE HIGH COURT OF JUDICATURE AT PATNAMiscellaneous Appeal No.515 of 2015
======================================================
Deputy Commissioner of Income Tax Central Circle 2, Patna
... ... Appellant/s
Versus
Santosh Kumar Jha, Flat No. 122, Jamuna Apartment, Boring Road, Patna.
... ... Respondent/s
======================================================Appearance :For the Appellant/s: Mrs.Archana Sinha @ Archana Shahi, Sr. S.C. For the Respondent/s: Mr. D.V.Pathy, Advocate ======================================================
CORAM: HONOURABLE THE CHIEF JUSTICE
and HONOURABLE MR. JUSTICE RAJIV ROYORAL ORDER
(Per: HONOURABLE THE CHIEF JUSTICE)
The Government of India, Ministry of Financebrought out a Circular dated 08.08.2019, wherein the litigation
policy 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)
(Rajiv Roy, J)
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