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Circulars Issued by CBDT

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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.
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
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).
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Guest (Querist)
01 February 2009 Sir,

My doubt is whether any circulars issued by the CBDT do have any binding on the Assessees?
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
02 February 2009 No.
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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
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