https://www.taxtmi.com/news?id=797 Whether departmental authorities may challenge the authority and validity of a Board circular or clarification turns on the relationship between administrative instructions and judicially declared law. Authority of Board circulars is subject to Article 141 principles: circulars cannot prevail over binding decisions of the Supreme Court, and courts and tribunals must follow the law as laid down by the Court. If a circular conflicts with statute or precedent, either the department or the assessee may challenge it and courts will decide the issue. en-us Mon, 20 Apr 2009 10:26:32 +0530 Mon, 20 Apr 2009 10:26:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=797 Whether departmental authorities may challenge the authority and validity of a Board circular or clarification turns on the relationship between administrative instructions and judicially declared law. Authority of Board circulars is subject to Article 141 principles: circulars cannot prevail over binding decisions of the Supreme Court, and courts and tribunals must follow the law as laid down by the Court. If a circular conflicts with statute or precedent, either the department or the assessee may challenge it and courts will decide the issue. News - Mon, 20 Apr 2009 10:26:32 +0530 https://www.taxtmi.com/news?id=797