2014 (11) TMI 649

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..... details - That is to deter filing of frivolous Appeals - When the tax effect is negligible, the outlook should be to save expenses and valuable time of everybody concerned - If that is what is intended to be achieved, then this Circular achieves the same - Such Appeals are dismissed without any adjudication does not mean that the Court has approved the order, the reasoning or the conclusion therei .....

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..... nistry of Finance, Department of Revenue, Central Board of Direct Taxes, being Instruction No.3/2011, dated 9th February, 2011. 3. Mr.Jasani, submits that this Circular is addressed to all Chief Commissioners of Income-tax and all Directors General of Income-tax. In para 3 of this Circular, there is a categorical and clear direction not to file Appeals in the High Court in cases where the tax e .....

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..... r of the Tribunal has been upheld by this Court. 5. We are sorry to say that such understanding defeats the Circular itself. Merely, because the tax effect being negligible, that this Court is reluctant to examine the matter on merits and in details. That is to deter filing of frivolous Appeals. When the tax effect is negligible, the outlook should be to save expenses and valuable time of every .....

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