Assistant Commissioner Of Incomet Tax, Circle 2, Patna v. Bihar Rajya Pul Nirman Nigam Ltd.

IN THE HIGH COURT OF JUDICATURE AT PATNA

Miscellaneous Appeal No. 830 of 2017 ====================================================== Assistant Commissioner Of Income Tax, Circle 2, Patna ... ... Appellant/s

Versus

Bihar Rajya Pul Nirman Nigam Ltd.

... ... Respondent/s ====================================================== Appearance :

For the Appellant/s :

Mr. Archana Sinha @ Archana Shahi, Advocate Mr. Alok Kumar, Advocate For the Respondent/s :

Mr. Ashish Kumar Sarkar, Advocate Mr. Abhi Sarkar, Advocate Mr. Uttam Kumar Mishra, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE HARISH KUMAR ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 23-04-2024 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.

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) (Harish Kumar, J) supratim/- U