https://www.taxtmi.com/caselaws?id=234103 The High Court dismissed the tax appeal primarily due to the Revenue's failure to meet the conditions specified in the CBEC circular dated 9.2.2011, which govern the admissibility of appeals based on exceptions, including the Constitutional validity of provisions being under challenge. The judgment underscores the significance of adhering to directives and guidelines while pursuing appeals, highlighting the binding nature of such instructions on the concerned department. en-us Thu, 28 Mar 2013 00:00:00 +0530 Wed, 29 May 2013 10:23:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234103 The High Court dismissed the tax appeal primarily due to the Revenue's failure to meet the conditions specified in the CBEC circular dated 9.2.2011, which govern the admissibility of appeals based on exceptions, including the Constitutional validity of provisions being under challenge. The judgment underscores the significance of adhering to directives and guidelines while pursuing appeals, highlighting the binding nature of such instructions on the concerned department. Case-Laws Income Tax Thu, 28 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234103