2004 (12) TMI 287

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....effect is below Rs. 1 lakh in each appeal i.e., the limit laid down by the CBDT in Instruction No. 1979, dt. 27th March, 2000. The learned counsel for the assessee relied upon the decision of Hon'ble Bombay High Court in the case of CIT vs. Cameo Colour Co. (2002) 173 CTR (Bom) 255 : (2002) 254 ITR 565 (Bom). He has also relied upon the decision of Hon'ble apex Court in the case of Union of India & Anr. vs. Azadi Bachao Andolan & Anr. (2003) 184 CTR (SC) 450 : (2003) 263 ITR 706 (SC) to support his contention that the circular issued by the CBDT is binding upon the Revenue authorities. The learned Departmental Representative, on the other hand, relied upon the decision of Rajasthan High Court in the case of CIT vs. Rajasthan Patrika Ltd. (2....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... instruction, it has now been decided by the Board that appeals will be filed only in cases were the tax effect exceeds the revised monetary limits given hereunder: -------------------------------------------------------                                           (Tax effect)                                             &n....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....llenge. 4. Special leave petitions under Art. 136 of the Constitution are filed before the Supreme Court only in consultation with the Ministry of Law. Therefore, where the Chief Commr. decides to contest an adverse judgment by filing special leave petition before the Supreme Court, they should send the proposal to the Board for further processing. 5. These instructions will apply to litigation under other direct taxes also, e.g., wealth-tax, gift-tax, estate duty, etc. 6. These monetary limits will not apply to writ matters. 7. This instruction will come into effect from 1st April, 2000. (Sd.) Anuradha Goyal, Dy. Secretary to the Government of India." From the above instructions, it is evident that since 1987, the CBDT....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... in limine with no order as to costs." The above decision of the Bombay High Court would be squarely applicable to the case under appeal before us as in this case, the Revenue has filed the appeals contrary to the instruction issued by the CBDT. 4. The learned Departmental Representative has relied upon the contrary decision given by the Rajasthan High Court in the case of Rajasthan Patrika Ltd. and Madras High Court in the case of P.S.T.S. Thiruvirathnam & Sons. However, we find that recently the apex Court has considered the effect of circular issued by the CBDT in the case of Commr. of Customs vs. Indian Oil Corporation Ltd. (2004) 187 CTR (SC) 297 : (2004) 267 ITR 272 (SC). Their Lordships examined the earlier decisions of the ape....