804/CBDT. - Income Tax - 804/CBDT

INSTRUCTION NO. 804/CBDT Dated : November 27, 1974 Please refer to Board's letter F.No.279/11/74-ITJ dated the 9th January,1974. 2. The decisions of the High court considered by the Board during the two quarters ended on 30th September, 1973 and 31st December, 1973 and not accepted are herewith summarised. The decisions have been classified as under in the attached summary:- Statement 'B': Decision which were not found acceptable but appeals to the supreme court were not filed because either the revenue involved was small or because on similar points the Department is already before the Supreme Court or for such other reasons. Statement'C': Decisions of High Courts which have not been accepted and appeals to the supreme Court have been filed. Statement'D': Part I: Lists of cases in which leave petitions for appeal to the supreme court were refused by the High Court and this was accepted by the Board. Part II: Lists of cases where special leave petitions were not granted by the Supreme court. 3. Statement 'A' pertaining to High Court decisions accepted as correct already stands discontinued. 4. copies may please be circulated promptly to the officers in each charge including authorised representatives.