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2013 (5) TMI 688 - HC - Income TaxMaintainability of appeal - revenue appeal against ITAT allowing the interest u/s 244A on payment of taxed under section 140A - Held that:- It could not enable the Revenue to ignore the conditions of the circular dated 9.2.2011 and file appeal which is other-wise not envisaged in the said circular. This Court in case of CIT v. Concord Pharmaceuticals [2008 (8) TMI 344 - GUJARAT HIGH COURT] held that the instructions issued in the said circular dated 9.2.2011 are binding on the department. Thus an appeal which is filed ignoring said directives would not be maintainable. Such is the view taken by various High Courts. In the result, tax appeal is dismissed only on this ground.
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