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
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