Decisions of High Courts. - Income Tax - 472/CBDT

INSTRUCTION NO. 472/CBDT November 14, 1972 Please refer to Board's letter F. No. 279/153/72-ITJ dated the 29th May, 1972. 2. The decisions of the High Courts considered by the Board during the quarter ended on 31st March, 1972 and not accepted are herewith summarised. The decisions have been classified as under in the attached summary:- Statement 'B': Decisions 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 Courts 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 your charge including Authorised Representatives.