Case Law › High Court › Deputy Commissioner Of Income Tax v. M/S...

Deputy Commissioner Of Income Tax v. M/S Bihar State Electronic Devlopment Corporation Ltd

High Court 05 Apr 2024 In favour of: Assessee

Forum / Bench

High Court · patnahcucisdb94

Parties

Date of order

05 Apr 2024

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In Deputy Commissioner Of Income Tax v. M/S Bihar State Electronic Devlopment Corporation Ltd, 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.

505-04-2024 aditya/- U IN THE HIGH COURT OF JUDICATURE AT PATNAMiscellaneous Appeal No.257 of 2018 ====================================================== Deputy Commissioner Of Income Tax ... ... Appellant/s Versus M/s Bihar State Electronic Devlopment Corporation Ltd. ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE HARISH KUMARORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) The Government of India, Ministry of Finance brought out a Circular dated 08.08.2019, wherein the litigation policy 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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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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