Classification of unaccepted High Court decisions directs appeal strategy and circulation for administrative tax case management. Instruction sets out the Board's internal classification of High Court decisions the Department did not accept: Statement B (not accepted but not appealed to the Supreme Court for reasons such as limited revenue or concurrent Supreme Court litigation), Statement C (not accepted and appealed to the Supreme Court), and Statement D with two parts (leave to appeal refused by High Courts and Special Leave Petitions not granted by the Supreme Court). It also notes discontinuance of Statement A and directs circulation to officers and authorised representatives.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of unaccepted High Court decisions directs appeal strategy and circulation for administrative tax case management.
Instruction sets out the Board's internal classification of High Court decisions the Department did not accept: Statement B (not accepted but not appealed to the Supreme Court for reasons such as limited revenue or concurrent Supreme Court litigation), Statement C (not accepted and appealed to the Supreme Court), and Statement D with two parts (leave to appeal refused by High Courts and Special Leave Petitions not granted by the Supreme Court). It also notes discontinuance of Statement A and directs circulation to officers and authorised representatives.
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