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TMI Blog2017 (10) TMI 1275X X X X Extracts X X X X X X X X Extracts X X X X ..... amija [2015 (9) TMI 239 - SUPREME COURT] has held that, instructions/circular dated 9.2.11 is not retrospective in nature and they shall not govern cases which have been filed before 2011, and that, the same will govern only such cases which are filed after the issuance of the aforesaid instructions dated 9.2.2011. - CIVIL APPEAL NO.16815/2017, [@ SLP (C) NO.1425/2014], 12-10-2017, CIVIL APPEAL N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2017 [@ SLP(C) No. 1438/2014 (IV-A)] AND CIVIL APPEAL NO.16828/2017 [@ SLP(C) No. 1439/2014 (IV-A)], For the Petitioner : Mr. A.N.S. Nadkarni, ASG, Mr. S.A. Haseeb, Adv., Ms. Rekha Pandey, Adv., Mr. W.A. Quadri, Adv. And Mrs. Anil Katiyar, AOR For the Respondent : Mr. Preetesh Kapur, Adv., Mr. S.K. Kulkarni, Adv., Mr. Ranjit B. Raut, Adv., Ms. Bina Gupta, Adv., Mr. Raghvendra S. Srivats ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 9.2.2011. Learned counsel for the respondents relied upon circular dated 10th December, 2015 and specifically relied upon paragraph 10. We are of the considered opinion that the central board of direct taxes cannot issue any circular having retrospective operation. Respectfully following the above decision, we allow the instant Appeals. The impugned order passed by the High Court dated 2.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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