Patna High Court
Income Tax Circle - 4,versusKashyap Construction and developers,
- Decided
- Disposal
- DISPOSED
Holding
The appeal under Section 260-A is not maintainable and is dismissed as withdrawn because the monetary limit is below the threshold prescribed in the circular.
Summary
The Income Tax Department filed a miscellaneous appeal under Section 260-A of the Income Tax Act, 1961, challenging an ITAT order dated 02.04.2025. The respondent argued that a recent circular dated 17.09.2024 limits High Court appeals to cases where the monetary value exceeds Rs.20,000,000, and the present case involved Rs.77,98,439, which is below that threshold. The appellant did not contest this submission and agreed that the appeal could be treated as withdrawn. The Court held that, in view of the circular, the appeal was not maintainable and dismissed it as withdrawn. All pending interlocutory applications, if any, were also disposed of.
Issues considered
- Whether an appeal under Section 260-A of the Income Tax Act is maintainable when the monetary limit of the dispute is below Rs.20,000,000 as per the 17 September 2024 circular issued by the Ministry of Finance.
Legislation cited
- Income Tax Act, 1961 — s. 260-A
Subjects
- Income Tax
- Section 260-A
- High Court appeal
- Monetary limit
- Circular 17-09-2024
- Maintainability
- Dismissal as withdrawn
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Miscellaneous Appeal No.763 of 2025
======================================================
Assistant Commissioner of Income Tax Circle - 4, Patna - 800001, Bihar
... ... Appellant/s
Versus
Kashyap Construction and developers, 503, Hariom Commercial Complex,
new Dak Bunglow Road, Patna-800001, Bihar
... ... Respondent/s
======================================================
Appearance :
For the Appellant/s : Mrs. Archana Sinha, Sr. Adv. Sr. S.C. Income Tax
Mrs. Shilpi Keshari, Advocate
Mr. Alok Kumar Shahi, Advocate
Ms. Nisha Kumari, Advocate
Ms. Komal Raj, Advocate
Mr. Akshat Arghya, Advocate
Mr. Swarna Roy
For the Respondent/s : Mr. Mohit Agarwal, Advocate
Mr. Rahul Kumar, Advocate
Mr. Vikas Khanna, Advocate
======================================================
CORAM: HONOURABLE MR. JUSTICE SANJAY KUMAR SINGH
and
HONOURABLE MR. JUSTICE SOURENDRA PANDEY
ORAL ORDER
(Per: HONOURABLE MR. JUSTICE SANJAY KUMAR SINGH )
4 31-03-2026 Heard Mrs. Archana Sinha, learned Senior counsel for
the appellant and learned counsel for the respondent.
2. The instant miscellaneous appeal under Section
260-A of the Income Tax Act, 1961, has been preferred against
the order of the learned Income Tax Appellate Tribunal Patna
Bench, Patna, dated 02.04.2025 passed in ITA
No.716/Patna/2024 (Assessment Year 2015-16).
3. At the outset, learned counsel for the respondent
submits that in view of the recent circular dated 17.09.2024
issued by the Government of India, Ministry of Finance,
Patna High Court MA No.763 of 2025(4) dt.31-03-2026
2/2
Department of Revenue, Central Board of Direct Taxes, the
monetary limit for filing an appeal before the High Court is
Rs.20,000,000/-. In the instant case, the monetary limit is
Rs.77,98,439/-, which is below Rs.20,000,000/-, hence the
instant appeal preferred by the Income Tax Department is not
maintainable.
4. In response, learned Senior counsel appearing on
behalf of the appellant does not dispute the aforesaid submission
as raised on behalf of the respondent and she submits that in
view of the aforesaid circular dated 17.09.2024 (Annexure-R-2
to preliminary objection dated 25.03.2026 filed by the
respondent), the instant appeal may be dismissed as withdrawn.
5. In view of the above, the instant miscellaneous
appeal is dismissed as withdrawn.
6. All the pending interlocutory applications, if any,
stand disposed off.
(Sanjay Kumar Singh , J)
(Sourendra Pandey, J)
manoj/aditya-
U
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