https://www.taxtmi.com/caselaws?id=351040 The Court held that Circulars issued by the CBDT under Section 268A are binding on the Department, requiring compliance to reduce litigation. While appeals should generally adhere to monetary limits set in the Circulars, exceptions are allowed if Tribunal decisions conflict with Supreme Court rulings, preserving judicial discipline under Article 141. The Court recommended incorporating this exception in Circulars to prevent future disputes. en-us Fri, 10 Nov 2017 00:00:00 +0530 Fri, 16 Feb 2018 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351040 The Court held that Circulars issued by the CBDT under Section 268A are binding on the Department, requiring compliance to reduce litigation. While appeals should generally adhere to monetary limits set in the Circulars, exceptions are allowed if Tribunal decisions conflict with Supreme Court rulings, preserving judicial discipline under Article 141. The Court recommended incorporating this exception in Circulars to prevent future disputes. Case-Laws Income Tax Fri, 10 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351040