2016 (9) TMI 1423

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..... Appeal. - INCOME TAX APPEAL NO.1913 OF 2011 - - - Dated:- 7-9-2016 - M.S.SANKLECHA, S.C. GUPTE, JJ. Mr. Suresh Kumar, a/w. Ms. Samiksha Kanani, for the Appellant. Mr. Sameer Dalal, for the Respondent. JUDGEMENT This appeal relates to Assessment Year 2005-06. 2. Mr. Suresh Kumar, learned Counsel appearing for the Revenue invited our attention to Circular No.21 of 2015 i .....

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..... limits prescribed above. Filing of appeal in such cases is to be decided on merits of the case. 10:This instruction will apply retrospectively to pending appeals and appeals to be filed henceforth in High Courts/ Tribunals. Pending appeals below the specified tax limits in para 3 above may be withdrawn/not pressed. Appeals before the Supreme Court will be governed by the instructions on thi .....

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