Withdrawal of pending appeals after precedent requires departmental review and reporting to central board to limit expenses. Instruction directs withdrawal or concession of pending appeals and references in cases covered by the precedent in Commissioner of Income-tax, West Bengal v. Anwar Ali per earlier Circular F. No. 284/33/70-IT(Inv.). It admonishes Commissioners who sought Board concurrence instead of locally withdrawing appeals, notes resulting unnecessary expenses, and requires a prompt review with counts of cases reviewed, appeals withdrawn, and pending cases with reasons; consultation with Standing Counsel where needed; and submission of the report to the Board by the stated deadline to minimise legal costs.
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Provisions expressly mentioned in the judgment/order text.
Withdrawal of pending appeals after precedent requires departmental review and reporting to central board to limit expenses.
Instruction directs withdrawal or concession of pending appeals and references in cases covered by the precedent in Commissioner of Income-tax, West Bengal v. Anwar Ali per earlier Circular F. No. 284/33/70-IT(Inv.). It admonishes Commissioners who sought Board concurrence instead of locally withdrawing appeals, notes resulting unnecessary expenses, and requires a prompt review with counts of cases reviewed, appeals withdrawn, and pending cases with reasons; consultation with Standing Counsel where needed; and submission of the report to the Board by the stated deadline to minimise legal costs.
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