Guidlines for filling appeals to tribunal,High court and Supreme Court.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lective approach in filing or recommending appeals and references to the Tribunal, High Courts and the Supreme Court and some guidelines also were laid down for the purpose. 2. The Board observe that the number of cases reported by the CSIT for reference to High Courts has been increasing. This is partly due to the fact that even in cases where the CSIT propose to accept the decisions of the Tri .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ending, the Commissioner/ Commissioners should file reference applications on the same issue in all cases from that charge; the Board's approval need not be taken afresh for every case. In case, however, the Commissioner does not propose to file a reference in such a case, for reasons other than of modest tax effect, he should report the matter for the Board's approval. - Circular - Trade Notice .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X