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<h1>Supreme Court allows challenge to Circular impacting Income Tax Act with cascading effect</h1> <h3>CIT Versus Surya Herbal Ltd.</h3> CIT Versus Surya Herbal Ltd. - [2013] 350 ITR 300 (SC), 2011 (15) SCC 482 The Supreme Court of India in 2011 (8) TMI 137 - SC Order, allowed the Department to challenge the application of a Circular dated 9th February, 2011, in cases under the Income-Tax Act, 1961, with a cascading effect. The Department was granted liberty to move the High Court within two weeks to address this issue.