Case Law Details
Case Name : Sanjiv Gupta Vs. DCIT (ITAT Lucknow)
Related Assessment Year :
Courts :
All ITAT ITAT Lucknow
Lucknow Income-tax Appellate Tribunal (the “Tribunal”) in the case of Sanjiv Gupta Vs. DCIT [201 1-TII-06-ITAT-LKW-INTL] , held that Circular No. 7 of 2009 dated 22 October, 2009 withdrawing the Circular No. 23 of 1969 dated 23 July, 1969 would be effective only prospectively from 22 October, 2009. The Circulars are briefly explained in the following table:
Circular No. 23 of 1969
Circular No. 7 of 2009
The Central Board of Direct taxes (“CBDT”) had issued this Circular to provide clarifications in deciding questions regardi...
This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
the case was argued by me before the Hon’ble ITAT Lucknow. The Hon’ble ITAT also relied on Hon’ble Kerla High Court full bench judgement.