In Brief
The Supreme Court consolidated over 200 civil appeals and special leave petitions regarding income tax assessments. In a brief order dated 17 September 2018, the Court held that where the tax effect in an appeal is less than Rs. 1 crore and the matter falls within the scope of a CBDT (Central Board of Direct Taxes) Circular, such appeals are not maintainable. Accordingly, all the consolidated appeals were dismissed. The Court also granted condonation for any delay in filing.
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