Andhra Pradesh H.C : Whether on the facts and in the circumstances of the case, the Tribunal is justified in holding that the instruction No. 1979 issued by CBDT stipulating monetary ceiling for institution of appeals acquires the character of circular instruction within purview of s. 119(2)(a) of IT Act, and militate against institution of appeals by the Department contrary to such instruction ?
High Court Of Andhra Pradesh CIT vs. A. Raajendra Prasad & Ors. Sections 119, 253(2) Asst. Years 1990-91, 1991-92, 1992-93, […]
