CBDT Instructions

Last updated: 07 September 2007

Court :
Tribunal

Brief :
Held by ho"ble court that assessing officer is bound to follow benevolent instructions of CBDT. Hence, assessment made in violation of CBDT instructions is liable to be quashed.

Citation :
Agarwal Farm Equipments Vs. I.T.O.

CBDT Instructions Agarwal Farm Equipments Vs. I.T.O. 8/26/2004 IT Appeal No. 70 to 75 (Jab.) of 2002 Case Fact: Whether any assessment made by the AO against CBDT instructions is liable to be quashed. Decision: Held by ho"ble court that assessing officer is bound to follow benevolent instructions of CBDT. Hence, assessment made in violation of CBDT instructions is liable to be quashed.

Summarize this with AI

ChatGPT Perplexity Claude Google AI Grok