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National litigation Policy - Applicable to appeals filed prior to issuance of CBEC instructions dated 20.10.2010 - In view of object behind Policy, court can give it retrospective effect: High Court


National Litigation Policy Whether CBEC Circular has prospective or retrospective effect

Kind attention is invited to TIOL-DDT 2674 dated 31.08.2015 wherein the decision of Hon'ble Supreme Court in the case of Commissioner of Income Tax Vs. Suman Dhamija - 2015-TIOL-195-SC-IT was reported, wherein Hon'ble Supreme Court held as follows :-

The appeals and review petitions preferred by the appellants before the High Court, were disposed of on the basis of the instructions issued by the Central Board of Direct Taxes dated 9.2.2011. It is not a matter of dispute, that all the appeals were preferred prior to 2011, whereas, the instructions dated 9.2.2011 clearly indicate in paragraph 11 thereof, that they shall not govern cases which have been filed before 2011, and that, the same will govern only such cases which are filed after the issuance of the aforesaid instructions dated 9.2.2011 .

The Supreme Court set aside the orders of the High Court and remanded the cases to the High Court to decide the issue on merits.

It appears that this decision of Hon'ble Supreme Court (though pertaining to Income Tax matters) has not been brought to the notice of Hon'ble High Court.

Rameshchandra Kabra 01/11/2015

 

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