Commissioner Of Income Tax v. Dipesh Chandak And Sons

IN THE HIGH COURT OF JUDICATURE AT PATNA

Miscellaneous Appeal No.410 of 2008 ====================================================== Commissioner of Income Tax (Central), Patna ... ... Appellant/s

Versus

Dipesh Chandak & Sons (HUF), 234/3A, AJC Bose Road, FMC, Fortuna, 5th Floor, R.No. 14A, Kolkata- 700020 ... ... Respondent/s ====================================================== Appearance :

For the Appellant/s : Mrs. Archana Sinha, Sr. S.C., Income Tax Department Mr. Rishi Raj Sinha, Advocate For the Respondent/s : Mr. Harshwardhan Prasad, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE RAJIV ROY ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 02-11-2023 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 Court where the monetary stake is less than one crore rupees. This applies 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 to be closed, but however, leaving the question of law open. (K. Vinod Chandran, CJ) (Rajiv Roy, J) P.K.P./- U