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    <title>Summary dismissal of departmental appeal by Delhi High Court by retrospective application of monetary limits of tax effect</title>
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    <description>Field officers must file either a review petition or a recall petition in the High Court as recommended by the Senior Standing Counsel; recall may be used where review time limits have lapsed. Even where the Board has decided not to pursue higher petitions for cases of small tax effect, review or recall petitions are to be filed if an appeal to the High Court was permissible under the instructions applicable at the time of the original filing.</description>
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      <description>Field officers must file either a review petition or a recall petition in the High Court as recommended by the Senior Standing Counsel; recall may be used where review time limits have lapsed. Even where the Board has decided not to pursue higher petitions for cases of small tax effect, review or recall petitions are to be filed if an appeal to the High Court was permissible under the instructions applicable at the time of the original filing.</description>
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