| Case ID |
1a41d0db-c680-4f10-a758-622db726ea3a |
| Body |
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| Case Number |
IT TRIBUNAL APPEAL Nos. 261, 269, 270, 292, 293, 3 |
| Decision Date |
Nov 23, 2007 |
| Hearing Date |
|
| Decision |
The appeals were dismissed as the circulars issued by the Central Board of Direct Taxes (CBDT) were found to be statutory in nature and enforceable. The Tribunal's dismissal of the appeals was based on the violation of CBDT's Instructions Nos. 1979, 1985, and 2 of 2005, which set monetary limits for filing appeals. The revenue's contention that the instructions were not enforceable was rejected. Additionally, the Tribunal noted that the exceptions created in the circulars must be individually considered by the Department, which had not been done in this case. The decision emphasized that any appeal falling under the monetary limits must plead exceptions in the memo of appeal to be entertained. |
| Summary |
This case revolves around the enforceability of circulars issued by the Central Board of Direct Taxes under the Income-tax Act, 1961. The case highlights the importance of following statutory guidelines for filing appeals before the Appellate Tribunal. The Tribunal had previously dismissed appeals due to the violation of monetary limits set by the CBDT. The decision reinforces that these circulars are binding and must be adhered to by the Department. It also stipulates that exceptions to these limits must be explicitly stated in the appeal documentation. The ruling serves as a precedent for future cases regarding the application of CBDT instructions and their enforceability in tax-related matters. Key terms include 'Appellate Tribunal', 'Income-tax Act', 'CBDT instructions', and 'monetary limits'. |
| Court |
IT Tribunal
|
| Entities Involved |
Not available
|
| Judges |
Bilal Nazki ACTG., C.J.,
Nooty Ramamohana Rao, J.
|
| Lawyers |
S.R. Ashok,
B. Narasimha Sharma,
A.V. Krishnakoundinya,
C. Kodanda Ram,
N.R. Siva,
N. Narasimha Rao
|
| Petitioners |
Commissioner of Income Tax
|
| Respondents |
A. Raajendra Prasad
|
| Citations |
2008 SLD 3804,
(2008) 299 ITR 227
|
| Other Citations |
Not available
|
| Laws Involved |
Income-tax Act, 1961
|
| Sections |
253,
119
|