Classification of decision of High Court during 1st October 1977 to 31st December 1977. - Income Tax - 1295/CBDT

INSTRUCTION NO. 1295/CBDT Dated : December 14, 1979 Please refer to Board's letter of even No. dated 13th December 1979 on the subject mentioned above. 2. The decisions of the High Court considered by the Board during the period from 1st October 1977 to 31st December 1977 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 authorised 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 authorised. STATEMENT 'D' Part I List 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 List 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.