https://www.taxtmi.com/caselaws?id=23469 Administrative circulars issued by the competent authority under a taxing statute are binding on subordinate assessing officers in its administration. Applying section 17(5) of the Karnataka Agricultural Income-tax Act and the settled approach to circulars under section 119 of the Income-tax Act, the Commissioner's instruction had to be followed even if it went beyond a strict legal construction. Because the circular expressly covered pending assessments, the assessing authorities were required to give effect to it, and surcharge could not be levied in those pending matters. The impugned levy was therefore unsustainable to that extent and was quashed. en-us Thu, 30 Nov 1989 00:00:00 +0530 Sat, 19 Dec 2009 15:14:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23469 Administrative circulars issued by the competent authority under a taxing statute are binding on subordinate assessing officers in its administration. Applying section 17(5) of the Karnataka Agricultural Income-tax Act and the settled approach to circulars under section 119 of the Income-tax Act, the Commissioner's instruction had to be followed even if it went beyond a strict legal construction. Because the circular expressly covered pending assessments, the assessing authorities were required to give effect to it, and surcharge could not be levied in those pending matters. The impugned levy was therefore unsustainable to that extent and was quashed. Case-Laws Income Tax Thu, 30 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23469