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Low tax effect appeals: CBDT cannot issue circular having retrospective operation: SC
Case Law Details
- Case Name
- CIT Vs. Gemini Distilleries (Supreme Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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CIT Vs. Gemini Distilleries (Supreme Court)
CBDT Instruction No. 3/2011, dated 9-2-2011 is not applicable to pending appeals which were filed before the year 2011.
The question raised in this batch of Appeals is as to whether the instructions/circular issued by the Central Board of Direct Taxes on 9.2.2011 related to monetary limits and other conditions for filing departmental appeals (In Income-tax matters) before Appellate Tribunal, High Courts and Supreme Court will have retrospective operation or not.
This Court in Commissioner of Income Tax-VIII, New Delhi v. Suman Dh...
