Commissioner Of Income Tax v. Dipesh Chandak

IN THE HIGH COURT OF JUDICATURE AT PATNA

Miscellaneous Appeal No.409 of 2008 ====================================================== Commissioner Of Income Tax (Central), Patna.

... ... Appellant/s

Versus

Sri Dipesh Chandak, son of Mahabir Pd. Chandak, 234/3A, AJC Bose Road, FMC, Fortuna, 5th Floor, R.No. 414, Kolkata- 700020... ... ... Respondent/s ====================================================== Appearance :

For the Appellant/s :

Ms. Archana Shahi, Advocate For the Respondent/s :

Mr. Anshuman Singh, CGC Mr. Sanat Kumar Singh, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PARTHA SARTHY ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 04-12-2023

1. We are told that a number of appeals were filed which were rejected by this Court on the ground of monetary limit as per the notification dated 08.08.2019, which is the litigation policy framed by the Central Government. As per the notification, the Department is disabled from filing any appeal to the High Court, the status of which are below the limit of Rs. 1 crore.

2. We see that in the present case also, in the case of the assessee, who is the sole respondent, as is seen from the various grounds of appeal, the objections are with respect to additions which totally would be less than Rs. 1 crore.

3. In such circumstances, we find no reason to

Patna High Court MA No.409 of 2008(25) dt.04-12-2023 2/2 entertain the appeal and we dismiss it based on the litigation policy.

(K. Vinod Chandran, CJ) ( Partha Sarthy, J) Bibhash/Shiv U