853/CBDT.

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..... Patna High Court's judgment in the case of M/s. Dalmia Investment Co. Ltd. This judgment was delivered by the High Court on 28-11-1960. The decision was not accepted and the Commissioners of Income-tax was advised to contest the judgment by way of leave petition for appeal to Supreme Court. The decision of the Board in not accepting High Court judgment was also contained in the bulletin for the q .....

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..... king. They have desired that the Board should issue suitable instructions to all the assessing officers with a view to prevent lapses of this kind recurring in future. 3. In this connection attention is invited to Register of Appeals (ITNS-61) dealing with the receipt of appellate orders and their disposal. Attention is further invited to Board's instructions contained in their Circular letters .....

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..... and complete these registers. Instruction in regard to leaving note giving brief details in disputed assessment while handing over charge on transfer may also be reiterated to these officers. They may be cautioned that serious view will be taken of any lapse on their part in this respect. - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagem .....

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