LAWS(APH)-2007-11-118

COMMISSIONER OF INCOME TAX Vs. A. RAAJENDRA PRASAD

Decided On November 23, 2007
COMMISSIONER OF INCOME TAX Appellant
V/S
A. Raajendra Prasad Respondents

JUDGEMENT

(1.) THIS batch of appeals raise the same questions of law and fact and are being disposed of by this common judgment.

(2.) THESE appeals relate to the interpretation and enforceability of the instructions issued by the Central Board of Direct Taxes (for short "the Board") and the instructions which are the subject -matter of these appeals were first issued on March 27, 2000, being Instruction No. 1979 and, thereafter, they were updated and the instructions were issued on June 29, 2000, being Instruction No. 1985 and the latest for the purposes of the present cases are Instruction No. 2 of 2005 issued on October 24, 2005.

(3.) THERE is no dispute in the present batch of cases that the amounts did not exceed the amounts relevant for the purposes of filing appeals before the Appellate Tribunal and the Appellate Tribunal has dismissed the appeals on the ground that Instructions Nos. 1979, 1985 and 2 of 2005 were violated. Therefore, the appeals have now been filed before this Court by the Department. The Department has framed a question in their memo of appeal in the following terms: