Commissioner of Income-tax-VIII v. Suman Dhamija
[Citation -2015-LL-0701]
| Citation | 2015-LL-0701 |
|---|---|
| Appellant Name | Commissioner of Income-tax-VIII |
| Respondent Name | Suman Dhamija |
| Court | SUPREME COURT |
| Relevant Act | Income-tax |
| Date of Order | 01/07/2015 |
| Judgment | View Judgment |
| Bot Summary: | SUPREME COURT OF INDIA Commissioner of Income- v. Suman Dhamija tax-VIII July 1, 2015 JUDGMENT Delay Condoned Leave Granted 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. In view of the above, the instant appeals are allowed, the Impugned orders passed by the High Court dated 07.04.2011, 28.02.2011, 26.03.2012 and 31.05.2012 are hereby set aside. The matters are remitted back to the High Court for re-adjudication of the appeals on merits , in accordance with law. |