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Home › All Judgements › CIT vs. M/s Varindera Construction Co (P&H High Court – Full Bench)

CIT vs. M/s Varindera Construction Co (P&H High Court – Full Bench)

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DATE: March 8, 2011 (Date of publication)
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Click here to download the judgement (varindera_cbdt_circular_appeal_limits.pdf)


CBDT Circular on monetary limits for filing appeals does not apply to pending appeals

The CBDT issued Circular dated 15.5.2008 prescribing monetary limit for filing of appeals by the department before appellate authorities. On the question whether the Circular applied to appeals filed prior to the date of the said circular, the P&H High Court in Abhinash Gupta 41 DTR (P&H) 129 followed the view in Madhukar K. Inamdar 318 ITR 149 (Bom) and held that the Circular though not retrospective would apply to pending appeals. Due to a doubt raised as to the correctness of this view, the matter was referred to a Full Bench. Held by the Full Bench reversing Abhinash Gupta and dissenting from the view of the Bombay High Court:

Circular dated 15.5.2008 laying down monetary limit controls the filing of the appeals and not their hearing. Appeals filed as per applicable limit at the time of filing cannot be governed by circular applicable at the time of hearing. The object of the Circular u/s 268A is only to govern monetary limit for filing of the appeals. There is no scope for reading the circular as being applicable to pending appeals.

See Instruction No. 3/2011 dated 9-2-2011 for the revised limits. For all the Bombay High Court judgements on the point see the Digest of Important Case Laws (January 2011)

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  1. archives » CIT vs. Delhi Race Club Ltd (Delhi High Court)» Latest unreported judgements says:
    March 11, 2011 at 3:22 pm

    […]   Note: A contrary view has been taken in CIT vs. M/s Varindera Construction Co (P&H High Court – Full Bench) […]

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