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Pending appeals/references have been withdrawn. - Income Tax - 399/CBDTExtract INSTRUCTION NO. 399/CBDT Dated: March 28, 1972 Attention is invited to Board's Circular F. No. 284/33/70-IT(Inv.) (Instruction No. 198) dated the 14th August, 1970 wherein it was requested that all pending appeals/references in cases covered by the Supreme Court decision in Commissioner of Income-tax, West Bengal Vs. Anwar Ali (76 ITR 696) should be withdrawn/conceded. Recently some of the Commissioners and Additional Commissioners have sent reports seeking Board's concurrence for accepting the adverse decisions of the Tribunal/High Courts on this point. In such cases they themselves could have withdrawn the pending appeals/references according to the circular and this would have avoided unnecessary expenses. 2. In the above context you are requested to report to Board the number of cases in which review has been made in the, light of the above circular, the number of cases where pending appeals/references have been withdrawn and the number in which review is yet to be made (reasons for pendency to be indicated). You may consult your Standing Counsel where necessary and complete reviews soonest possible so that legal expenses are minimised. Please ensure that the report reaches the Board on or before 30-4-1972.
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