Clause 11 of Instruction No. 3/2011 dated 9.2.2011 specifically states that “this instruction will apply to appeals filed on or after 9.02.2011. However, the cases where appeals have been filed before 9.02.2011 will be governed by the instructions on this subject, operative at the time when such appeal was filed. Similarly, clause 11 of instruction No. 5/2008 dated 15.5.2008 specifically provides that “this instruction will apply to appeals filed on or after 15.05.2008. However, the cases where appeals have been filed before 15.05.2008 will be governed by the instructions on this subject, operative at the time when such appeal was filed”. There is, thus, no ambiguity in the instructions of either 2011 or 2008 as regards the applicability of those instructions in respect of the appeals.
Instruction No. 3 of 2011 dated 9.2.2011 issued by CBDT has prospective effect
Case Law Details
- TaxGuru Citation
- 2014 taxguru.in 140
- Case Name
- CIT Vs Shambhubhai Mahadev Ahir (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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