\n<\/strong><\/p>\n
Kindly refer to the above.<\/p>\n
2. In a large number of cases Hon’ble Delhi High Court has summarily dismissed the appeals filed by the department prior to 09\/02\/11 on the ground that the tax effect involved was less than the revised monetary limits of tax effect involved prescribed by CBDT Instruction No 3\/2011 dtd 09\/02\/11<\/a>.<\/p>\n 4. On this issue SLP was filed in Supreme Court and one case namely Surya Herbal<\/a><\/strong> came up for hearing before the Hon’ble Supreme Court on 29\/08\/11. The order passed by the Hon’ble court in that case in SLP(C) CC No 13694 of 2011<\/a> is enclosed herewith. The Supreme Court has directed that review petition be filed in High Court within two weeks. In such cases the attention of the High Court may be drawn to the observations of Supreme Court with a prayer not to apply the Instruction No 3\/2011 ipso facto in respect of appeals filed prior to 09\/02\/11.<\/p>\n 5. In view of the above, the Board desires that in all such cases (including the cases in which proposal to file SLP has been sent to Directorate of Legal & Research) immediate steps be taken to file review petition in High Court pointing out the observations of Supreme Court. The officers may be advised not to send any proposals henceforth to file SLP in such cases.<\/p>\n Yours faithfully On this issue SLP was filed in Supreme Court and one case namely Surya Herbal<\/a><\/strong> came up for hearing before the Hon’ble Supreme Court on 29\/08\/11. The order passed by the Hon’ble court in that case in SLP(C) CC No 13694 of 2011<\/a> is enclosed herewith. The Supreme Court has directed that review petition be filed in High Court within two weeks. In such cases the attention of the High Court may be drawn to the observations of Supreme Court with a prayer not to apply the Instruction No 3\/2011 ipso facto in respect of appeals filed prior to 09\/02\/11<\/p>\n
\n3. As per Instruction No 3\/2011<\/a> the revised monetary limit was applicable only for the appeals filed on or after 09\/02\/11 ie the date of issue of Instruction. As per para 11 of the Instruction, it was clarified that the appeals filed earlier would be governed by the old instructions operative at the time of filing.<\/p>\n
\n(R. K. Gupta)
\nDirector of Income-tax (L&R)-I
\nNew Delhi<\/p>\n![\"\"](\"https:\/\/itatonline.org\/info\/wp-content\/plugins\/wp-downloadmanager\/images\/ext\/pdf.gif\" "\\"\\"")
CBDT Letter dt 02.09.2011 on Circular of monetary limits for filing appeals<\/a><\/strong> (707.0 KiB, 3,427 hits)<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"