Are circulars binding on the assessee?

circulars are not binding on the assessee because they are issued by the commissioners or board for administration purpose to the lower level.only notification in official gazzet like press releases are only binding on assessee.

If the circular is beneficial to assessee then the circular must be followed. On the contrary if the circular is against the assessee then obviously assessees will not follow it but since AOs are bound to follow the circular it will lead to litigation. Legally speaking circulars are not binding on assessees but on AOs.