Ma/258/2018 Of Deputy Commissioner Of Income Tax v. M/S Bihar State Electronic Development Corporation Ltd
High Court
19 Jul 2024 In favour of: Assessee
Forum / Bench
High Court · patnahcucisdb94
Parties
Ma/258/2018 Of Deputy Commissioner Of Income Tax v. M/S Bihar State Electronic Development Corporation Ltd
Date of order
19 Jul 2024
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Ma/258/2018 Of Deputy Commissioner Of Income Tax v. M/S Bihar State Electronic Development 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.
The order — as passed by the High Court
6
19-07-2024
IN THE HIGH COURT OF JUDICATURE AT PATNAMiscellaneous Appeal No.258 of 2018
======================================================
Deputy Commissioner Of Income Tax
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CORAM: HONOURABLE THE CHIEF JUSTICE
and
HONOURABLE MR. JUSTICE NANI TAGIA
ORAL ORDER
(Per: HONOURABLE THE CHIEF JUSTICE)
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 having
not 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)
( Nani Tagia, J)
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