monetary limits for filing of appeals before High Court
Last updated: 20 March 2009
Court :
HIGH COURT OF PUNJAB & HARYANA
Brief :
The Central Board of Direct Taxes (CBDT) is the policy making agency of the Department of Revenue, hence, the instructions issued by it laying down monetary limits for filing of appeals, are mandatory, and as such, binding on the Revenue having regard to the mandate of the provisions of section 260A(1) read with section 268A(1) of the Income-tax Act, 1961.
Citation :
CIT
v.
Oscar Laboratories Pvt. Ltd.
ITA NO. 171 OF 2002
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CA Devanshi Gandhi (Ajani)
Published in Income Tax
Views : 2136
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