Circulars Issued by CBDT
This query is : Resolved
Guest
Guest
(Querist)
01 February 2009
Circulars or Clarifications issued by the CBDT are binding only the Income Tax Authorities? or also the Assessees?
Please give example.
Please give example.
01 February 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).
Guest
Guest
(Querist)
01 February 2009
Sir,
My doubt is whether any circulars issued by the CBDT do have any binding on the Assessees?
My doubt is whether any circulars issued by the CBDT do have any binding on the Assessees?
02 February 2009
No.
Guest
Guest
(Querist)
02 February 2009
Sir,
Thank you for your kind reply.Could you please quote any example or a case law supporting your answer regarding binding on assesses
Thank you for your kind reply.Could you please quote any example or a case law supporting your answer regarding binding on assesses
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