Case Law › High Court › Income Tax Officer Ward- 6 (3), Patna v....

Income Tax Officer Ward- 6 (3), Patna v. M/S Shirdi Enterprises Shop

High Court 20 Jun 2023 In favour of: Unclear

Forum / Bench

High Court · patnahcucisdb94

Parties

Date of order

20 Jun 2023

Assessment year(s)

—

Outcome

Other

Case summary

In Income Tax Officer Ward- 6 (3), Patna v. M/S Shirdi Enterprises Shop, 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

IN THE HIGH COURT OF JUDICATURE AT PATNAMiscellaneous Appeal No.1353 of 2016 ====================================================== 1.The Principal Commissioner of Income Tax-II Patna. 2.Income Tax Officer Ward- 6 (3), Patna. ... ... Appellant/s... ... Respondent/s Versus M/s Shirdi Enterprises Shop No. 18 Lok Mayak Jay Prakash Bharat FrazerRoad, Patna, PAN . ====================================================== Appearance :For the Appellant/s: Mrs. Archana Sinha, Sr. SC, Income Tax Deptt. Mr. Alok Kumar, AdvocateFor the Respondent/s: Mr. Ajay Kumar Rastogi, Sr. Advocate Mrs. Smriti Singh, Advocate====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PARTHA SARTHYORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 520-06-2023 The Government of India, Ministry of Financebrought out a Circular dated 08.08.2019, wherein the litigationpolicy 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. The monetary limit of the litigation policy having notbeen exceeded, we are of the opinion that the appeal has to beclosed, but however, leaving the question of law open. (K. Vinod Chandran, CJ) Aditya/-K.C. Jha/-U ( Partha Sarthy, J)

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