Decisions of High court and list of SLPs in Supreme court. - Income Tax - 1397/CBDT

INSTRUCTION NO. 1397/CBDT Dated: June 6, 1981 Please refer to boards letter F.No.279/26/81-ITJ dated 13-2-81 on the above subject. 2. The decisions of the High court considered by the board during the period from 1-1-79 to 31-12-79 are herewith summarised. Decisions of the High court on similar points which have already been considered by the board are not summarised. Cases in which leave petitions for appeals to the Supreme court were refused by the High courts and these were accepted by the board are listed in Annexure A. Cases where special leave petitions were not granted by the Supreme court are listed in Annexure B 3. Copies may please be circulated promptly to the officers in your charge including authorised representatives.