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Issues: Whether the appeal, instituted in 2013 and earlier withdrawn or disposed of, could be restored on the basis of the TDS exception introduced in Circular No. 5 of 2024, and whether that exception applied retrospectively.
Analysis: The appeal was filed when Instruction No. 3 of 2011 governed the field, and that Instruction did not carve out any exception for TDS matters. The TDS exception was introduced only by Circular No. 5 of 2024. The Court relied on its earlier view that the later TDS exception cannot operate retrospectively, though the enhanced tax effect ceiling may apply to pending appeals. On that basis, the earlier withdrawal or disposal of the appeal was held to be proper.
Conclusion: Restoration was declined, and the earlier disposal of the appeal was maintained.
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