https://www.taxtmi.com/circulars?id=11411 Directions from an official superior must ordinarily be in writing; oral directions should be avoided and, if given, must be confirmed in writing immediately thereafter. Oral or informal directions not confirmed in writing carry no statutory force and cannot be used by either subordinate officers or supervising officers to shield official actions from disciplinary scrutiny. Both superiors and recipients must ensure prompt written confirmation, failing which reliance on such directions is not permissible. en-us Wed, 07 Dec 2011 00:00:00 +0530 Mon, 12 Dec 2011 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=11411 Directions from an official superior must ordinarily be in writing; oral directions should be avoided and, if given, must be confirmed in writing immediately thereafter. Oral or informal directions not confirmed in writing carry no statutory force and cannot be used by either subordinate officers or supervising officers to shield official actions from disciplinary scrutiny. Both superiors and recipients must ensure prompt written confirmation, failing which reliance on such directions is not permissible. Circulars Income Tax Wed, 07 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/circulars?id=11411