TMI Blog2014 (9) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... to be dealt with, though not uploaded in the system - assessee had produced Instruction No.05/2013, which is subsequent to Instruction No.05/2013 and which would also further the case of the assessee – the AO is directed to consider it in accordance with Instruction No.05/2013 – Decided in favour of assessee. - WP(C). No. 16073 of 2014 - - - Dated:- 8-7-2014 - K. Vinod Chandran,JJ. For th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en instructions issued by the Central Board of Direct Taxes [CBDT] as also the binding recedents in Exhibits P5 and P6 series of judgments. 2. The learned Standing Counsel for Government of India [Taxes] produces a Circular, numbered as F.No.275/032013-IT(B) dated 08.07.2013 [Instruction No.05/2013], wherein a communication was issued by the CBDT taking into account the difficulties faced by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tune with the dictum laid down by the various High Courts in Exhibits P5 and P6. The petitioner shall approach the Assessing Officer personally within two weeks and produce a certified copy of this judgment along with legible copies of Exhibits P5 and P6 judgments; and within two months from the date of appearance, the matter shall be settled by the Assessing Officer, after calling for any further ..... X X X X Extracts X X X X X X X X Extracts X X X X
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