Mathew M. Thoma& Ors. vs Commissioner Of Income Tax

Authority: Supreme Court Date: 1999-02-16 Section: 269D Acts: Income Tax Act 1961 Result: Assessee Citation: (1999) 152 CTR (SC) 172 : (1999) 236 ITR 691 (SC) : (1999) 103 TAXMAN 126 (SC) Justices: D.P. Wadhwa & M. Srinivasan, JJ. Appeal No: Civil Appeal No. 1566 of 1993*
Whether CBDT Circular No. 455, dt. 16th Sept., 1986, which directs dropping of acquisition proceedings where apparent consideration is below Rs. 5 lakhs, applies to proceedings pending at appellate stages after the Competent Authority has passed an order --- Held Yes.

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