Case Law › High Court › Income Tax Officer Ward 4 (1), Patna v....

Income Tax Officer Ward 4 (1), Patna v. M/S Ajay Kumar, 30 Nitibagh, P.o- B.v. College, Patna (

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

The order — as passed by the High Court

Case summary

In Income Tax Officer Ward 4 (1), Patna v. M/S Ajay Kumar, 30 Nitibagh, P.o- B.v. College, Patna (, the High Court (2023) decided the matter.

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

IN THE HIGH COURT OF JUDICATURE AT PATNAMiscellaneous Appeal No.378 of 2017 ====================================================== Income Tax Officer Ward 4 (1), Patna ... ... Appellant/s Versus M/s Ajay Kumar, 30 Nitibagh, P.O- B.V. College, Patna (PAN No. ) CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE MADHURESH PRASADORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 301-05-2023 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. 22 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)

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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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