Screening of appeals/references when issues settled. - Income Tax - 1631/CBDT

INSTRUCTION NO. 1631/CBDT Dated: March 16, 1985 In some cases Appeals and References are filed by the Department because the issue involved is not yet settled. Subsequently, the issue may be settled by:- (a) Change in law, (b) A decision of the Supreme Court, (c) Decision of the High Court accepted by the Department, (d) Instruction of the Board on the legal position. All pending Appeals and References may please be screened against the above background and wherever they have become infructuous, should be withdrawn. The results achieved by this exercise may please be intimated to me by 30th July, 1985.