Citation of the Case:
CIT vs. Suman Dhamija,
Supreme Court, Civil Appeal No.4919-4920/2015 with Civil Appeal
No.4921-4922/2015, Date of the decision 01.07.2015.
Brief of the Case:
In the case of CIT vs.
Suman Dhamija, the Supreme Court held that CBDT Instruction specifying monetary
limits for filing appeals applicable only to appeals filed after that date and
not to pending appeals.
Facts of the Case:
The appeals and review petitions
preferred by the department before the High Court, were disposed of on the
basis of the instructions issued by the Central Board of Direct Taxes dated
9.2.2011.
On aggrived, the Revenue
preferred appeal before the Supreme Court.
Contention of the Revenue: Nil
Contention of the Assessee: Nil
Held by the Supreme Court: Supreme Court observed that all
the appeals were preferred prior to 2011, whereas, the instructions of CBDT
dated 9.2.2011 clearly indicate in paragraph 11 thereof, that they shall not
govern cases which have been filed before 2011, and that, the same will govern
only such cases which are filed after the issuance of the aforesaid
instructions dated 9.2.2011.
In view of the above, the appeals
were allowed, the impugned orders passed by the High Court was set aside and
remitted back to the High Court for re-adjudicate the case.
Link to download the full text of
the above judgment/Order –
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