Nature of Notifications

[Shama Sarin]

Are the notifications binding on the assessee also or are they binding even on the department?

[CAGOPALJI AGRAWAL]

Since the notifications are issued under the permitted delegation of the enactment itself, so my mind, these are binding on both.

AI Summary

Delegated notifications binding on both taxpayers and revenue when issued under delegated legislative authority provisions. Notifications promulgated pursuant to the enactment's permitted delegation carry a legal binding effect on both the taxpayer (assessee) and the revenue department when the delegation is validly exercised.