https://www.taxtmi.com/caselaws?id=37425 The High Court held that the assessee was entitled to have the assessment completed in accordance with the circular allowing the set-off of losses between spouses, even though the circular was withdrawn before the assessment was completed. The Court emphasized the binding nature of such circulars on Income-tax Officers and the importance of following guidelines impacting the rights of assessees. Consequently, the Court ruled in favor of the assessee, emphasizing adherence to circulars that affect the rights of taxpayers. en-us Mon, 26 Feb 1979 00:00:00 +0530 Mon, 29 Mar 2010 15:55:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37425 The High Court held that the assessee was entitled to have the assessment completed in accordance with the circular allowing the set-off of losses between spouses, even though the circular was withdrawn before the assessment was completed. The Court emphasized the binding nature of such circulars on Income-tax Officers and the importance of following guidelines impacting the rights of assessees. Consequently, the Court ruled in favor of the assessee, emphasizing adherence to circulars that affect the rights of taxpayers. Case-Laws Income Tax Mon, 26 Feb 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37425