Court Applies Instruction No.3 of 2011 to Pending Appeals, Aligning with National Litigation Policy; Exceptions May Apply.

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....Maintainability of appeal - in order to bring harmony with the National Litigation Policy, we are of the opinion that the Instruction No.3 of 2011 would also apply to pending appeals in various Courts or Tribunals unless it is pointed out by the department that the appeal would have a cascading effect in other assessment years of the assessee or that it is within the exception provided in the instructions - HC....