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I.T.A. NO. 1378/LB OF 2004, DECIDED ON 6TH MAY, 2006 versus I.T.A. NO. 1378/LB OF 2004, DECIDED ON 6TH MAY, 2006


Section 59 CBR Circular No. 7 2002 2002 2002, Dated 6 6 6 2002 2002 2002,, Para 9 (a) (ii) Selection of Case for Self Assessment Total Audit The First Appellate Authority was directed to self-assess the scheme. Under the case, the case should be accepted on the basis of selection for the total audit. On the basis of the directive against the High Court of Appeal, it was invalid, the SC said on this matter that the Supreme Court granted leave to appeal against the said decision, but the decision was not suspended while granting leave. Since the department was still subject to the legal status of the department when the first appellate authority acted on the High Court decision which it was bound to, the department should not claim that the first appellate authority had Was directed to accept the case without any concrete reason. Such arguments were deemed unnecessary by the appellate tribunal and the appeal of the revenue needed to be avoided without merit.

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