Supreme Court · 2017 INSC 1135 · Decided 23 November 2017
Director of Income Tax, Circle 26(1) New Delhi v. S.R.M.B. Dairy Farming (P) LTD.
- Court
- Supreme Court of India
- Citation
- 2017 INSC 1135 · [2017] 11 S.C.R. 1118
- Case number
- CIVIL APPEAL No. 19650/2017
- Decided
- 23 November 2017
- Bench
- R.F. NARIMAN, SANJAY KISHAN KAUL (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 136; Income Tax Act
Headnote
Income Tax Act, 1961: Circular/Government order/Notification - Circular No.3 of 2011 dated 9.2.2011 issued by IT department providing that appeals are not to be filed before the High Courts where tax impact was less than Rs.JO lakhs - Applicability of the circular - Held: Circular dated 9.2.2011 would apply even to pending matters but subject to the two caveats provided in order passed by D a three-Judge Bench of Supreme Court in Surya Herbal case - The two caveats are: (i) Circular dated 9.2.2011 should not be applied by High Courts ipso facto when the
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)