https://www.taxtmi.com/caselaws?id=216166 The departmental circular was treated as an administrative instruction without statutory force, so it could not by itself control the adjudicatory course. The Commissioner (Appeals) was permitted to keep the matter in the call book pending the High Court's decision in a connected proceeding arising from the same cause of action, because the order merely deferred consideration and did not decide the dispute on merits. In these circumstances, no legal infirmity was found in the transfer to the call book, and the appeal was dismissed as lacking merit. en-us Tue, 25 Jan 2011 00:00:00 +0530 Fri, 31 Aug 2012 18:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216166 The departmental circular was treated as an administrative instruction without statutory force, so it could not by itself control the adjudicatory course. The Commissioner (Appeals) was permitted to keep the matter in the call book pending the High Court's decision in a connected proceeding arising from the same cause of action, because the order merely deferred consideration and did not decide the dispute on merits. In these circumstances, no legal infirmity was found in the transfer to the call book, and the appeal was dismissed as lacking merit. Case-Laws Customs Tue, 25 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216166