High Court decisions classification summarised and allocated to appeal categories, with follow-up circulation for departmental action. The tax Board summarised High Court decisions not accepted during the quarter and classified them into Statement B (no Supreme Court appeal pursued), Statement C (appeals filed to the Supreme Court), and Statement D (Part I: High Court refusals of leave to appeal accepted by the Board; Part II: Special Leave Petitions not granted). Statement A for accepted decisions is discontinued and the lists must be circulated to officers and authorised representatives.