Objection to Department Counsel making statements before the High Courts. - Income Tax - 1045/CBDT

INSTRUCTION NO. 1045/CBDT Dated : March 15, 1977 In a reference made recently by the Secretary, Department of Legal Affairs, Ministry of Law, Justice and Company Affairs it was considered whether there could be any objection to the Department Counsel making statements before the High Courts that a particular matter was covered by an earlier decision of that High Court. This procedure was suggested by the Secretary, Department of Legal Affairs in the Ministry of Law so that considerable time in otherwise arguing the matter could be saved. 2. After considering the various aspects of the matter as spelt out by Branch Secretariat of the Ministry of Law at Bombay a communication was sent to the Secretary, Department of Legal Affairs clarifying the Board's view in the matter. 3. The correspondence as detailed in is endorsed to the Commissioners of Income-tax for their guidance in dealing with similar situations which may arise in their charges.