Case Law › High Court › Dy Commissioner Of Income Tax, Circle-4,...

Dy Commissioner Of Income Tax, Circle-4, Patna v. Anil Kumar Singh

High Court 01 May 2023 In favour of: Unclear

Forum / Bench

High Court · patnahcucisdb94

Parties

Date of order

01 May 2023

Assessment year(s)

—

Outcome

Other

Case summary

In Dy Commissioner Of Income Tax, Circle-4, Patna v. Anil Kumar Singh, the High Court (2023) decided the matter.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

301-05-2023 IN THE HIGH COURT OF JUDICATURE AT PATNAMiscellaneous Appeal No.363 of 2017 ====================================================== Dy Commissioner Of Income Tax, Circle-4, Patna ... ... Appellant/sVersusAnil Kumar Singh, C/o Vyasji, Alka Colony, Sandalpur Road, Mahendru,Patna-. (PAN No. BLQPS 2441K).... ... Respondent/s ======================================================Appearance :For the Appellant/s: Mrs.Archana Shahi, Advocate For the Respondent/s: Ms. Smriti Singh, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE MADHURESH PRASADORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) Going by the litigation policy of the Government ofIndia, assessed evidence from Circular No. 17/2019; F.No.279/Misc. 142/2007-ITJ(Pt.) of the Ministry of Finance, theappeal cannot be maintained on behalf of the Revenue. Thedisputed amount is around Rs. 20 lakhs. The limit for filing anappeal, as per Circular, is above rupees one crore. In suchcircumstances, we reject the appeal, however, leaving thequestion open for consideration in an appropriate case. (K. Vinod Chandran, CJ) sujit/- U ( Madhuresh Prasad, J)

Facing a similar income-tax issue?

Our CA-led litigation team handles notices, scrutiny, penalties and appeals (CIT(A) & ITAT) end-to-end.

✅ File an income-tax appeal (CIT(A)/ITAT) → 💬 Ask our CA

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.

Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation. Full disclaimer & Terms.