Review/Recall Petition To Be Filed Even If Tax Effect Less Than Rs. 4 Lakhs: CBDT
Friday, September 16th, 2011Government of India
Office of the Director of Income-tax (Legal & Research)-I
3rd Floor, Drum Shape Building, I P Estate, New Delhi – 110002
Phone: 2337 8302 Fax: 2337 8826
No DIT(L&R)-I/NZ/SLP/393/2011/5091 Date: 16/09/11
To
All Chief Commissioners of Income-tax
All Directors General of Income-tax
Sir / Madam,
Sub: Summary dismissal of departmental appeal by Delhi High Court by retrospective application of monetary limits of tax effect -
(i) suggestion to file recall petition instead of review in High Court
(ii) filing of review / recall petition in cases where tax effect is below Rs 4 lacs – reg
Ref: Directorate of L&R letters dtd 02/09/11 for filing of review petition & dtd 01/09/11 for sending SLP proposal
Kindly refer to the above.


