The Principal Commissioner Of Income Tax I I, Patna And ANR v. Infotica, Shop No. 4, Durga Vihar

IN THE HIGH COURT OF JUDICATURE AT PATNA

Miscellaneous Appeal No.315 of 2017 ====================================================== The Principal Commissioner Of Income Tax I I, Patna and Anr ... ... Appellant/s

Versus

Infotica, Shop No. 4, Durga Vihar ... ... Respondent/s ====================================================== Appearance :

For the Appellant/s :

Mrs. Archana Prasad, Sr. SC, Income Tax Mr. Alok Kumar Shahi, Advocate For the Respondent/s :

Mr. Ajay Rastogi, Sr. Advocate Mrs. Smriti Singh, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PARTHA SARTHY ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 27-08-2024 The Government of India, Ministry of Finance brought out a Circular dated 08.08.2019, wherein the litigation policy is 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.

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) ( Partha Sarthy, J) sharun/- U