Ma/325/2017 Of Commissioner Of Income Tax v. M/S Prashant Packaging Pvt. Ltd
High Court
01 May 2023 In favour of: Unclear
Forum / Bench
High Court · patnahcucisdb94
Parties
Ma/325/2017 Of Commissioner Of Income Tax v. M/S Prashant Packaging Pvt. Ltd
Date of order
01 May 2023
Assessment year(s)
—
Outcome
Other
The order — as passed by the High Court
Case summary
In Ma/325/2017 Of Commissioner Of Income Tax v. M/S Prashant Packaging Pvt. Ltd, 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.325 of 2017
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Commissioner of Income Tax, Patna
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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. 28 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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