Matters remitted back to the High Court for readjudication of the appeals on merits as CBDT instruction No 3 of 2011, dated 9th Feb,2011 expressly state that they shall not govern the appeal which have been filed before the year 2011 and therefore, impugned orders passed by the High Court dismissing Revenue's appeals preferred prior to year 2011 were set aside - Commissioner of Income Tax vs. Suman Dhamija

SUPREME COURT OF INDIA

CIVIL APPEAL NOS. 4919 TO 4922 OF 2015

Commissioner of Income-tax..........................................................Appellant.
v.
Suman Dhamija .............................................................................Respondent

JAGDISH SINGH KHEHAR AND ADARSH KUMAR GOEL, JJ.

Date :JULY 1, 2015

Appearances

Ranjit Kumar, SG, Rupesh Kumar, S.W.A. Qadri, Ms. Gargi Khanna, Advs. and Mrs. Anil Katiyar, AGR for the Petitioner.
Salil Aggarwal, Bhargava V. Desai and Ms. Saumya Mehrotra, Advs. for the Respondent.

Section 260A & 268A of the Income Tax Act, 1961 — Appeal — Appeal To High Court — Matters remitted back to the High Court for readjudication of the appeals on merits as CBDT instruction No 3 of 2011, dated 9th Feb,2011 expressly state that they shall not govern the appeal which have been filed before the year 2011 and therefore, impugned orders passed by the High Court dismissing Revenue's appeals preferred prior to year 2011 were set aside — Commissioner of Income Tax vs. Suman Dhamija.

ORDER

1. Delay condoned.

2. Leave granted.

3. The appeals and review petitions preferred by the appellants before the High Court, were disposed of on the basis of the instructions issued by the Central Board of Direct Taxes dated 9.2.2011. It is not a matter of dispute, that all the appeals were preferred prior to 2011, whereas, the instructions dated 9.2.2011 clearly indicate in paragraph 11 thereof, that they shall not govern cases which have been filed before 2011, and that, the same will govern only such cases which are filed after the issuance of the aforesaid instructions dated 9.2.2011.

4. In view of the above, the instant appeals are allowed, the impugned orders passed by the High Court dated 07.04.2011, 28.02.2011, 26.03.2012 and 31.05.2012 are hereby set aside. The matters are remitted back to the High Court for re-adjudication of the appeals on merits, in accordance with law.

[2015] 279 CTR 329 (SC)

Matters remitted back to the High Court for readjudication of the appeals on merits as CBDT instruction No 3 of 2011, dated 9th Feb,2011 expressly state that they shall not govern the appeal which have been filed before the year 2011 and therefore, impugned orders passed by the High Court dismissing Revenue's appeals preferred prior to year 2011 were set aside - Commissioner of Income Tax vs. Suman Dhamija

SUPREME COURT OF INDIA

CIVIL APPEAL NOS. 4919 TO 4922 OF 2015

Commissioner of Income-tax..........................................................Appellant.
v.
Suman Dhamija .............................................................................Respondent