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validity of circular no 493 dt 21-08-97 of cbdt

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28 June 2009 CBDT HAS ISSUED CIRCULAR NO 493 DT 21-08-87 WHERE IN ATTENTION INVITED ON INSTRUCTION NO 1744 DATED 21/01/87 & 1765 DATED 25/06/87 IN WHICH BOARD HAS CLARIFIED THAT RETURNS OF INCOME FOR AY 86-87 & FOR SUBSEQUENT YRS WHICH ARE BELOW TAXABLE LIMIT FILED BY PERSON AT HIS OWN SHOULD NOT BE ACTED UPON UNLESS FILED UNDER EXCEPTIONS COVERD UNDER ANY PROVISIONS OF SEC 139. SIR IT MEANS ABOVEMEINTIONED RETURNS CAN NOT BE UNDER SCRUTINY PL CLARIFY & CONFIRM THAT STILL THIS CIRCULAR IS VALID OR NOT
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
28 June 2009 Circular need not be followed by the lower authorities and they are allowed to decide the cases before them disregarding the said circulars.
Citation:- CCE Vs. Ratan Melting & Wire Industries (2008) 220 CTR (SC) 98.
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