Assistant Commissioner Of Income Tax Circle 1 v. Patliputra Gramin Bank

IN THE HIGH COURT OF JUDICATURE AT PATNA

Miscellaneous Appeal No.108 of 2016 ====================================================== Assistant Commissioner Of Income Tax, Circle 1, Patna ... ... Appellant/s

Versus

Patliputra Gramin Bank (Merged with Madhya Bihar Gramin Bank) 1st Floor, Meena Plaza, South Museum, Patna.

... ... 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