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Tax effect Circular.- Retrospective effect

Started by rajul5234, August 30, 2012, 02:29:35 PM

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rajul5234

Guj. H. C. Tax Appeal 1404/2010. Dt. 24/8/12. Held, Circular  3/ 2011 dt. 9/2/11 is applicable to pending appeals too on the ground of maintainability itself.

R. K. Patel

srinivasan

when there is a circular to mitigate the problem of the assessee ,it is to be taken  having retrospective effect and should apply to all pending appeals