https://www.taxtmi.com/caselaws?id=2380 The Tribunal upheld the Commissioner's decision to set aside the assessment order due to the violation of a CBDT circular, which led to the scrutiny of the respondent-assessee's return. Relying on Supreme Court precedents, the Tribunal affirmed that CBDT circulars are binding on Income-tax Department officers. As no substantial question of law was found, 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 The Tribunal upheld the Commissioner's decision to set aside the assessment order due to the violation of a CBDT circular, which led to the scrutiny of the respondent-assessee's return. Relying on Supreme Court precedents, the Tribunal affirmed that CBDT circulars are binding on Income-tax Department officers. As no substantial question of law was found, the appeal was dismissed. Case-Laws Income Tax Wed, 05 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2380