(Jagdish Singh Khehar and Adarsh Kumar Goel, JJ.)
Commissioner of Income Tax-VIII, New Delhi ___________ Petitioner
v.
Suman Dhamija ___________________________________ Respondent
Civil Appeals Nos. 4919-20 of 2015 with Nos. 4921-22 of 2015, decided on July 1, 2015
The Order of the court was delivered by
Order
1. Delay condoned. Leave granted. The appeals and review petitions preferred by the appellants before the High Court, were disposed of on the basis of the instructions issued by the Central Board of Direct Taxes dated 9-2-2011. It is not a matter of dispute, that all the appeals were preferred prior to 2011, whereas, the instructions dated 9-2-2011 clearly indicate in para 11 thereof, that they shall not govern cases which have been filed before 2011, and that, the same will govern only such cases which are filed after the issuance of the aforesaid instructions dated 9-2-2011.
2. In view of the above, the instant appeals are allowed, the impugned orders passed by the High Court dated 7-4-2011, 28-2-2011, 26-3-2012 and 31-5-2012 are hereby set aside. The matters are remitted back to the High Court for readjudication of the appeals on merits, in accordance with law.
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