https://www.taxtmi.com/caselaws?id=6316 Communications issued by the Central Board of Direct Taxes in reply to an assessee are not exercises of statutory power and do not bind assessing authorities. Directions under section 119 cannot control matters requiring independent factual or judicial determination, including the year in which an undertaking began to manufacture or produce articles for section 80J purposes. Assessing authorities must decide such questions on their own merits and without being influenced by extraneous opinions. The document also notes that the writ petition was permitted to be withdrawn and the appeal was dismissed as withdrawn, with no costs. en-us Thu, 29 Apr 1971 00:00:00 +0530 Sun, 10 Jan 2010 23:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6316 Communications issued by the Central Board of Direct Taxes in reply to an assessee are not exercises of statutory power and do not bind assessing authorities. Directions under section 119 cannot control matters requiring independent factual or judicial determination, including the year in which an undertaking began to manufacture or produce articles for section 80J purposes. Assessing authorities must decide such questions on their own merits and without being influenced by extraneous opinions. The document also notes that the writ petition was permitted to be withdrawn and the appeal was dismissed as withdrawn, with no costs. Case-Laws Income Tax Thu, 29 Apr 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6316