REGENT COMPUTRONICS PVT. LTD.

COMMISSIONER OF INCOME TAX Appellant

V/S

Shambhubhai Mahadev Ahir Respondents

Referred Judgements :-

COMMISSIONER OF AGRICULTURAL INCOME TAX WEST BENGAL VS. SASHEB CHANDRA MANDAL [REFERRED TO]
HUKAM CHAND PRITHV I CHAND VS. UNION OF INDIA [REFERRED TO]
HIRALAL RATTANLAL VS. STATE OF UTTAR PRADESH [REFERRED TO]
PATANGRAO KADAM VS. PRITHAVIRAJ SAYAJIRAO YADAV DESHMUKH [REFERRED TO]
DISTRICT MINING OFFICER VS. TATA IRON AND STEEL CO [REFERRED TO]
GRASIM INDUSTRIES LIMITED VS. COLLECTOR OF CUSTOMS BOMBAY [REFERRED TO]
UNION OF INDIA VS. HANSOLI DEVI [REFERRED TO]
JINIA KEOTIN VS. KUMAR SITARAM MANJHI [REFERRED TO]
NASIRUDDIN VS. SITA RAM AGARWAL [REFERRED TO]
J P BANSAL VS. STATE OF RAJASTHAN [REFERRED TO]
SHIV SHAKTI CO OPERATIVE HOUSING SOCIETY NAGPUR VS. SWARAJ DEVELOPERS [REFERRED TO]
PANDIAN CHEMICALS LIMITED VS. COMMISSIONER OF INCOME TAX MADURAI [REFERRED TO]
PRAKASH NATH KHANNA VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
DELHI FINANCIAL CORPN VS. RAJIV ANAND [REFERRED TO]
SWEDISH MATCH AB VS. SECURITIES AND EXCHANGE BOARD INDIA [REFERRED TO]
STATE OF JHARKHAND VS. GOVIND SINGH [REFERRED TO]
STATE OF JHARKHAND VS. GOVIND SINGH [REFERRED TO]
B PREMANAND VS. MOHAN KOIKAL [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. MADHUKAR K INAMDAR H U F [REFERRED TO]

JUDGEMENT

(1.) The following question of law has been referred to the larger bench by a Division Bench of this court (coram: Akil Kureshi and Ms. Harsha Devani JJ.) by order dated September 12, 2012:

(2.) The facts leading to the present reference may be summed up thus:

(3.) Therefore, the only question that falls for determination in this reference is whether Instruction of 2011 would apply to all the pending appeals irrespective of the fact whether those appeals were filed after the coming into operation of Instruction of 2011 or not and whether the pending appeals at the instance of the Revenue shall be also not maintainable even if those appeals complied with the requirement of Instruction of 2008 which was the applicable instruction on the date of filing of the appeals simply because the minimum tax effect for filing an appeal at the instance of the Revenue has since been increased by virtue of Instruction of 2011.

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COMMISSIONER OF INCOME TAX Vs. SHAMBHUBHAI MAHADEV AHIR

Referred Judgements :-

JUDGEMENT

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