Court rules circular cannot restrict statutory notification; Assessing officers must grant exemptions as per notification. The Delhi HC disposed of a writ petition concerning a circular issued on 05.11.2003, ruling that the circular cannot restrict the statutory notification ...
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Court rules circular cannot restrict statutory notification; Assessing officers must grant exemptions as per notification.
The Delhi HC disposed of a writ petition concerning a circular issued on 05.11.2003, ruling that the circular cannot restrict the statutory notification dated 20.06.2003. Assessing officers must grant exemptions as per the notification, unaffected by the circular. The court refrained from commenting on the notification's substance.
The Delhi High Court disposed of a writ petition regarding a circular issued on 05.11.2003. The court clarified that the circular cannot limit the scope of a statutory notification dated 20.06.2003. The assessing officer should consider exemptions based on the notification, and parties can proceed accordingly without the circular's influence. The court did not express an opinion on the notification's contents.
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