https://www.taxtmi.com/caselaws?id=5717 A beneficial CBDT circular issued to ensure early finalisation of acquisition proceedings under Chapter XX-A applied to matters still pending in appeal and not yet final under section 269I. The proceedings were treated as one continuous legal process from the competent authority stage through appeal, so the circular could not be confined only to cases pending before the competent authority. The contrary view was rejected, and the issue was answered in favour of the assessee, with the circular held applicable to acquisition matters that had not attained finality. en-us Tue, 16 Feb 1999 00:00:00 +0530 Mon, 16 Jun 2025 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5717 A beneficial CBDT circular issued to ensure early finalisation of acquisition proceedings under Chapter XX-A applied to matters still pending in appeal and not yet final under section 269I. The proceedings were treated as one continuous legal process from the competent authority stage through appeal, so the circular could not be confined only to cases pending before the competent authority. The contrary view was rejected, and the issue was answered in favour of the assessee, with the circular held applicable to acquisition matters that had not attained finality. Case-Laws Income Tax Tue, 16 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5717