https://www.taxtmi.com/caselaws?id=760681 The P&H HC allowed a writ petition, nullifying a notice and orders due to jurisdictional deficiencies. The bench determined that circulars cannot supersede statutory provisions, serving only as supplements. Respondents were directed to adhere to the correct procedures as outlined in the Income Tax Act, 1961. en-us Mon, 29 Jul 2024 00:00:00 +0530 Fri, 25 Oct 2024 08:10:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760681 The P&H HC allowed a writ petition, nullifying a notice and orders due to jurisdictional deficiencies. The bench determined that circulars cannot supersede statutory provisions, serving only as supplements. Respondents were directed to adhere to the correct procedures as outlined in the Income Tax Act, 1961. Case-Laws Income Tax Mon, 29 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760681