https://www.taxtmi.com/caselaws?id=2380 CBDT circulars and instructions were treated as binding on income-tax authorities in scrutiny selection, so a case taken up in breach of the exclusion norm for sample scrutiny could not be sustained. The stated instruction excluding cases showing income at least 30 per cent above the earlier year was applied for the relevant assessment year, and the assessment and appellate orders were found contrary to that regime. On that basis, no substantial question of law survived, and the appeal was dismissed. en-us Wed, 05 Apr 2006 00:00:00 +0530 Sun, 06 Feb 2011 02:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2380 CBDT circulars and instructions were treated as binding on income-tax authorities in scrutiny selection, so a case taken up in breach of the exclusion norm for sample scrutiny could not be sustained. The stated instruction excluding cases showing income at least 30 per cent above the earlier year was applied for the relevant assessment year, and the assessment and appellate orders were found contrary to that regime. On that basis, no substantial question of law survived, and the appeal was dismissed. Case-Laws Income Tax Wed, 05 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2380