Assistant Commissioner Of Income Tax, T D S Circle, Patna v. Society For Advancement For Village Economy

IN THE HIGH COURT OF JUDICATURE AT PATNA

Miscellaneous Appeal No.822 of 2017 ====================================================== Assistant Commissioner Of Income Tax, T D S Circle, Patna ... ... Appellant/s

Versus

Society for Advancement for village economy, Lala Babu Road, New Go down, Gaya (PANNO.-PTNS05217C) ... ... Respondent/s ====================================================== Appearance :

For the Appellant/s :

Mrs.Archana Sinha, Sr. SC. Income Tax Dept.

For the Respondent/s :

====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PARTHA SARTHY ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 03-07-2023 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) aditya/sujit U