THE COMMISSIONER OF INCOME TAX II, HYDERABAD vs. The A.P.State Cooperative Bank Limited

IN THE HIGH COURT OF JUDICATURE AT PATNA Miscellaneous Appeal No.244 of 2007 ====================================================== 1. Commissioner of Income Tax, Central, Patna 2. Asstt. Commissioner of Income Tax, Central Circle-3, Patna. .... .... Appellant/s Versus Smt. Renu Lal, daughter of late Jai Narain Lal, c/o late Sidheshwar Lal, East Saketpuri, Near Bazar Sammittee, Rajendra Nagar, Patna. .... .... Respondent/s ====================================================== with Miscellaneous Appeal No.241 of 2007 ====================================================== 1. Commissioner of Income Tax, Central, Patna 2. Dy. Commissioner of Income Tax, Central Circle-3, Patna.... .... Appellant/s Versus Late Sidheshwar Lal, through his legal heir Smt. Renu Lal, Rajendra Nagar, Patna. .... .... Respondent/s ====================================================== Appearance : (In MA No.244 of 2007) For the Appellant/s : Mrs. Archana Sinha, Sr. SC Mr. Alok Kumar, Advocate Mr. Sanjeev Kumar, Advocate For the Respondent/s : Mr. (In MA No.241 of 2007) For the Appellant/s : Mr. S.K.Sharan For the Respondent/s : Mr. ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE ANIL KUMAR UPADHYAY ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE)

7 30-10-2017 Both the appeals are filed by the Revenue Department under Section 260A of the Income Tax Act and learned counsel for the Revenue fairly submits that in view of circular no. 21/2015 dated 10.12.2015 issued by the Department of Revenue, Central Board Direct Taxes, this Court has a

Patna High Court MA No.244 of 2007 (7) dt.30-10-2017 2/2

monetary limit in these appeals upto 20 lakhs. The appeals filed by the Revenue has, therefore, to be withdrawn and the order of the assessing authority and the Tribunal implemented. Keeping in view the aforesaid development, we dispose of these appeals as withdrawn in the aforesaid circumstances.

Uday/- (Rajendra Menon, CJ)

(Anil Kumar Upadhyay, J)