Circulars adverse to The IT Dept. are also binding on officers

Circulars adverse to The IT Dept. are also binding on officers https://www.taxtmi.com/article/detailed?id=11362 Circulars issued by the CBDT are binding on income-tax authorities and staff and may mandate exclusion from sample scrutiny for classes of cases meeting prescribed eligibility criteria; authorities must follow such instructions, cannot selectively subject compliant cases to detailed scrutiny, and administrative directions are a managerial power to ensure uniform application of fiscal law and prevent undue hardship. en-us Fri, 28 Apr 2023 10:59:31 +0530 Fri, 28 Apr 2023 10:59:31 +0530 TaxTMI RSS Generator Circulars adverse to The IT Dept. are also binding on officers https://www.taxtmi.com/article/detailed?id=11362 Circulars issued by the CBDT are binding on income-tax authorities and staff and may mandate exclusion from sample scrutiny for classes of cases meeting prescribed eligibility criteria; authorities must follow such instructions, cannot selectively subject compliant cases to detailed scrutiny, and administrative directions are a managerial power to ensure uniform application of fiscal law and prevent undue hardship. Articles Income Tax Fri, 28 Apr 2023 10:59:31 +0530 https://www.taxtmi.com/article/detailed?id=11362