Ma/358/2017 Of Income Tax Officer, Ward 2 1, Patna v. M/S Bihar State Financial Corporation, Fraser Road, Patna
High Court
18 Sep 2023 In favour of: Assessee
Forum / Bench
High Court · patnahcucisdb94
Parties
Ma/358/2017 Of Income Tax Officer, Ward 2 1, Patna v. M/S Bihar State Financial Corporation, Fraser Road, Patna
Date of order
18 Sep 2023
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Ma/358/2017 Of Income Tax Officer, Ward 2 1, Patna v. M/S Bihar State Financial Corporation, Fraser Road, Patna, the High Court (2023) 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
5
18-09-2023
IN THE HIGH COURT OF JUDICATURE AT PATNAMiscellaneous Appeal No.358 of 2017
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Income Tax Officer, Ward 2 1, Patna
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 litigation
policy 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)
( Partha Sarthy, J)
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