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The observations in the Judgment of the Supreme Court in case of Gemini Distilleries about Circular- a case of improper reliance of Circular having vital difference

Income Tax - By: - CA†DEV KUMAR KOTHARI - Dated:- 11-12-2017 - References and links: The Commissioner of Income Tax Bangalore I & ANR Versus M/s Gemini Distilleries 2017 (10) TMI 1275 - SUPREME COURT OF INDIA Commissioner of Income Tax-VIII, New Delhi Versus Suman Dhamija 2015 (9) TMI 239 - SUPREME COURT INSTRUCTION NO 3/2011, CBDT., Dated: February 9, 2011 Circular No. 21/2015 F No 279/Misc. 142/2007-ITJ (Pt) LETTER NO. DIT(L&R)-I/SLP/393/2011/4589, DATED 2-9-2011 Circulars of Board abo .....

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ead of diversion of focus, attention and efforts in litigation involving smaller amount of revenue. Whether to indulge into litigation or not is decision of parties: Whether to indulge into litigation or not and whether to continue with litigation or stop it by withdrawing appeals is a decision of the party to suit. This is why many cases are settled out of court by parties. This also apply to litigation by revenue because before the Court, revenue is one party ( appellant or respondent) and tax .....

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y CBDT. This circulars in public interest and also interest of revenue. In spite of circulars, many tax authorities have habit to prefer appeals contrary to circulars. In such cases, tax authority or authorised representatives can withdraw appeals of revenue. However, unfortunately, in many cases the tax payer has to face litigation and thereafter it is dependent on the Court or Tribunal whether to dismiss appeal or hear it and decide on merits. Thus litigation continues. Beneficial circulars ca .....

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inue. Difference between two circulars: From Circular dated 09.02.2011* From Circular dt. 10.12.2015 Remarks 11. This instruction will apply to appeals filed on or after 09.02. 2011. However, the cases where appeals have been filed before 09.02. 2011 will be governed by the Instructions on this subject, operative at the time when such appeal was filed. 12. This Issues under Section 268A(1) of the Income-tax Act 1961. 10. This instruction will apply retrospectively to pending appeals and appeals .....

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appeals also. Whereas in Circular dt. 09.02.2011 clear decision was that revised limits shall apply to new appeals. These are administrative decisions of the Board taken in public interest. Therefore they should be applied as intended. A circular beneficial to public is to be applied liberally and to achieve its purpose. This is well settled principal and there are judgments of the Supreme Court also on this issue It appears that the counsels appearing before the honourable Supreme Court in cas .....

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