Ma/408/2008 Of Commissioner Of Income Tax v. Smt. Anita Chandak
High Court
02 Nov 2023 In favour of: Assessee
Forum / Bench
High Court · patnahcucisdb94
Parties
Ma/408/2008 Of Commissioner Of Income Tax v. Smt. Anita Chandak
Date of order
02 Nov 2023
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Ma/408/2008 Of Commissioner Of Income Tax v. Smt. Anita Chandak, 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.
24
02-11-2023
P.K.P./-
U
IN THE HIGH COURT OF JUDICATURE AT PATNAMiscellaneous Appeal No.408 of 2008
======================================================
The Commissioner of Income Tax (Central) Patna
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CORAM: HONOURABLE THE CHIEF JUSTICE
and
HONOURABLE MR. JUSTICE RAJIV ROY
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)
(Rajiv Roy, J)
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