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Binding natutre of CBDT circular

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(Querist)
17 December 2009 Can AO ignore the circulars issued by the CBDT at the time of making assessment?
If no than how revenue can protect them-self from a circular which results in the benefit of the assessee but loss to the revenue.
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
17 December 2009 Supreme court has held that the binding CBDT/CBSE circulars need not be followed by the lower authorities and they are allowed to decide the cases before them disregarding the circulars. Citation:- CCE Vs Ratan Melting & Wire Industries (2008) 220 CTR 98(SC).
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Amit

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Amit (Querist)
18 December 2009
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