Case Law Details
Case Name : CIT Vs. M/s Varindera Construction Co (Delhi High Court)
Related Assessment Year :
Courts :
All High Courts Delhi High Court
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Circular dated 15.5.2008 laying down monetary limit controls the filing of the appeals and not their hearing. Appeals filed as per applicable limit at the time of filing cannot be governed by circular applicable at the time of hearing. The object of the Circular u/s 268A is only to govern monetary limit for filing of the appeals. There is no scope for reading the circular as being applicable to pending appeals. A contrary view has been taken in CIT vs. Delhi Race Club Ltd(HC New Delhi)
CIT Vs. M/s Varindera Construction Co
ITA No. 209 of 2003 Date of decision: 04.2.2011
HIGH COURT OF PUNJAB...
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.
Purpose of fixing limits is to reduce litigation.