Tax effect Circular.- Retrospective effect

[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