2024 (4) TMI 98

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....come Tax<br>HON&#39;BLE MRS. JUSTICE B.V. NAGARATHNA And HON&#39;BLE MR. JUSTICE AUGUSTINE GEORGE MASIH For the Petitioner : Mr. Vikramjit Bannerjee, A.S.G. Mr. Rupesh Kumar, Sr. Adv. Mr. Raj Bahadur Yadav, AOR Mr. Nalin Kohli, Adv. Mr. Saransh Kumar, Adv. Mr. Prashant Rawat, Adv. Mr. Navanjay Mahapatra, Adv. Ms. Pratima Singh, Adv. Mrs. Anil Katiyar, AOR For the Respondent : Mr. R. Sivarama....

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....wealth tax, gift tax, estate duty etc. mentioned in the said Circulars, would include by implication, the Interest Tax Act also. He, therefore, submitted that these special leave petitions are not maintainable before this Court owing to 'low tax effect'. Per contra, learned senior counsel appearing for the appellant(s) referred to the very same Circulars to contend that the Department, being aw....

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....rts are concerned. For instance, Clause 5 of the Circular instruction dated 27.03.2000 reads as under - "5. These instruction will apply to litigation under other Direct taxes also e.g. wealth-tax, gift-tax, estate duty etc." The said clause though primarily applicable to cases under the Income Tax Act expressly mentions by way of example, wealth tax, gift tax and estate duty and in....