853/CBDT.

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....nother company purporting to follow the Patna High Court's judgment in the case of M/s. Dalmia Investment Co. Ltd. This judgment was delivered by the High Court on 28-11-1960. The decision was not accepted and the Commissioners of Income-tax was advised to contest the judgment by way of leave petition for appeal to Supreme Court. The decision of the Board in not accepting High Court judgment was a....

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....ated a very unsatisfactory system of working. They have desired that the Board should issue suitable instructions to all the assessing officers with a view to prevent lapses of this kind recurring in future. 3. In this connection attention is invited to Register of Appeals (ITNS-61) dealing with the receipt of appellate orders and their disposal. Attention is further invited to Board's instruct....