Dismissing the appeal of the revenue the Court held that unless the revenue produces a special order by the Board for filing an appeal considering the merit of each case, the appeal is not maintainable. Circular No. 17/2019 dt 8-8-2019 (2019) 416 ITR 106(St). Circular No. 3 of 2018 dated July 11, 2018 [2018] 405 ITR (St.) 29, Circular No. 5 of 2019, dated February 5, 2019 ([2019] 411 ITR (St.) 7)
Dy.CIT v. Vijay Pal Singh (2021) 130 Taxmann.com 291 (Chhattishgarh) (HC) Editorial : SLP of revenue dismissed, Dy. CIT v. Vijay Pal Singh (2021) 282 Taxman 377 (SC)
S. 268A : Appeal-Instructions-Lower than threshold limit-Exceptions-Special order-Penny stock cases-Organized tax evasion activity-Special order of Board is required in cases involving organized Tax evasion Activity.-Appeal was dismissed. [S. 260A.]