https://www.taxtmi.com/caselaws?id=302954 The court addressed the issue of reopening a case without the Chief Commissioner's prior approval, emphasizing procedural lapses in not following CBDT instructions. It also discussed alleged non-compliance with CBDT instructions post-notice issuance under Section 148 of the Act. The petitioner argued circulars under Section 119(1) have a binding effect, citing relevant case law. The court scheduled a notice of motion and ordered proceedings to be stayed pending further consideration with a related case. en-us Tue, 29 Mar 2022 00:00:00 +0530 Sat, 25 Jun 2022 09:18:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302954 The court addressed the issue of reopening a case without the Chief Commissioner's prior approval, emphasizing procedural lapses in not following CBDT instructions. It also discussed alleged non-compliance with CBDT instructions post-notice issuance under Section 148 of the Act. The petitioner argued circulars under Section 119(1) have a binding effect, citing relevant case law. The court scheduled a notice of motion and ordered proceedings to be stayed pending further consideration with a related case. Case-Laws Income Tax Tue, 29 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302954