Leave petitions for appeals to Supreme Court refused by High Courts accepted by Board. - Income Tax - 922/CBDT

INSTRUCTION NO. 922/CBDT Dated : February 18,1976 Reference is invited to Board's letter F.No. 279/50/75-ITJ dated the 16-6-1975. 2. The decisions of the High Court considered by the Board during the quarter ending on 30-6-1974 and not accepted are herewith summarised. The decisions have been classified as under in 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 Court which have not been accepted and appeals to Supreme Court have been filed. STATEMENT 'D' Part I- Lists of cases in which leave petitions for appeals to the Supreme Court were refused by the High Courts and this was accepted by the Board. part II- Lists of cases where special petition 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.