Judicial pronouncements override administrative circulars, so circulars must not displace court decisions on undue enrichment. Administrative circulars must not displace judicial pronouncements; the Board's Circular No. 8 is not intended to supersede court decisions. Collectors are directed to observe judicial rulings on fortuitous benefits and undue enrichment where an assessee cannot refund amounts, and to implement appellate orders consistent with those pronouncements.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Judicial pronouncements override administrative circulars, so circulars must not displace court decisions on undue enrichment.
Administrative circulars must not displace judicial pronouncements; the Board's Circular No. 8 is not intended to supersede court decisions. Collectors are directed to observe judicial rulings on fortuitous benefits and undue enrichment where an assessee cannot refund amounts, and to implement appellate orders consistent with those pronouncements.
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