2015 (12) TMI 1881

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..... Dated:- 21-12-2015 - M.S. SANKLECHA AND G.S. KULKARNI, JJ. For the Appellant : Mr. Suresh Kumar For the Respondent : Mr. P. C. Tripathi ORDER P.C: This Appeal relates to Assessment Year 1989-90. 2 Mr. Suresh Kumar, learned Counsel appearing for the Revenue invited our attention to Circular No.21 of 2015 issued by the Central Board for Direct Tax dated 10th December, .....

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..... 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 Pending appeals below the specified tax limits in para 3 above may be withdrawn/not pressed.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 this subject, operative at the time when such appeal was file .....

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