https://www.taxtmi.com/caselaws?id=18430 A beneficial administrative circular directing that pending acquisition proceedings under Chapter XX-A be dropped applies to proceedings still pending in appeal, because the term "proceedings" is not confined to the initial stage before the competent authority. The statutory scheme did not justify treating appellate matters differently from other pending matters, and there was no rational basis to limit the circular to earlier stages alone. However, proceedings that had already attained finality were not reopened in the absence of express language. On that basis, the pending acquisition appeals were covered by the circular and the acquisition order could not be sustained. en-us Mon, 06 May 1996 00:00:00 +0530 Wed, 30 Sep 2009 18:22:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18430 A beneficial administrative circular directing that pending acquisition proceedings under Chapter XX-A be dropped applies to proceedings still pending in appeal, because the term "proceedings" is not confined to the initial stage before the competent authority. The statutory scheme did not justify treating appellate matters differently from other pending matters, and there was no rational basis to limit the circular to earlier stages alone. However, proceedings that had already attained finality were not reopened in the absence of express language. On that basis, the pending acquisition appeals were covered by the circular and the acquisition order could not be sustained. Case-Laws Income Tax Mon, 06 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18430