Income Tax Officer, Ward 2 (2), Patna v. M/S Bihar State Financial Corporation, Fraser Road, Patna

418-09-2023 Bibhash/SaurabhU IN THE HIGH COURT OF JUDICATURE AT PATNAMiscellaneous Appeal No.359 of 2017 ====================================================== Income Tax Officer, Ward 2 (2), Patna ... ... Appellant/s Versus M/s Bihar State Financial Corporation, Fraser Road, Patna ... ... Respondent/s ======================================================Appearance :For the Appellant/s: Ms. Archana Sinha @ Archana Shahi, Advocate For the Respondent/s: Mr. Parijat Saurav, Advocate ====================================================== 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)