COMMISSIONER OF INCOME TAX Vs. SURESHCHANDRA DURGAPRASAD KHATOD

JUDGEMENT

(1.) We have heard Mr.Pranav G.Desai, learned counsel appearing for the appellant and Mr.Bandish Soparkar, holding brief of Ms.Swati Soparkar, learned counsel appearing for the respondent.

(2.) This Tax Appeal has been admitted on 29.8.2011 on the following substantial question of law.

(3.) Mr.Bandish Soparkar, learned counsel appearing for the respondent has raised a preliminary objection that in view of the Instruction No.3 of 2011 dated 9.2.2011 issued by the Central Board of Direct Taxes (for short "CBDT") under section 268A(1) of the Income Tax Act, 1961 (for short 'the Act'), this Tax Appeal filed under section 260A of the Act would not be maintainable as Instruction No.3 of 2011 issued by CBDT would also apply to pending Appeals.