Case Law › High Court › The Income Tax Officer Ward 4 (1), Patna...

The Income Tax Officer Ward 4 (1), Patna v. Ambika Prasad Gupta Sri Ram Market, Mithapur, Patna. (Pan-Acupgo383Q

High Court 23 Oct 2024 In favour of: Assessee

Forum / Bench

High Court · patnahcucisdb94

Parties

Date of order

23 Oct 2024

Assessment year(s)

—

Outcome

Dismissed

Case summary

In The Income Tax Officer Ward 4 (1), Patna v. Ambika Prasad Gupta Sri Ram Market, Mithapur, Patna. (Pan-Acupgo383Q, 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

IN THE HIGH COURT OF JUDICATURE AT PATNAMiscellaneous Appeal No.162 of 2019 ====================================================== 1.The Principal Commissioner of Income Tax 11, Patna. 2.The Income Tax Officer Ward 4 (1), Patna. ... ... Appellant/s... ... Respondent/s Versus Ambika Prasad Gupta Sri Ram Market, Mithapur, Patna. (PAN-ACUPGO383Q) ======================================================Appearance :For the Appellant/s: Ms.Shilpi Keshri, AdvocateFor the Respondent/s: Mr. ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PARTHA SARTHYORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 623-10-2024 The Government of India, Ministry of Finance brought 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. 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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This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

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