https://www.taxtmi.com/caselaws?id=42964 The High Court of Judicature at Madras, through the judgment by Kanakaraj, J., allowed writ petition 18534 of 1990, quashing the Superintendent's letter dated 6-11-1990. Writ petitions 18533 of 1990 and 40 of 1991 challenging the circular were partially allowed. The judgment emphasized strict adherence to the proviso to Section 37B by assessing authorities to prevent circulars or orders from impacting specific assessments. Paragraph 6 of the impugned circular was quashed, directing assessing authorities to disregard it in final decisions. No costs were awarded in these writ petitions. en-us Fri, 15 Feb 1991 00:00:00 +0530 Tue, 15 Jun 2010 13:07:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42964 The High Court of Judicature at Madras, through the judgment by Kanakaraj, J., allowed writ petition 18534 of 1990, quashing the Superintendent's letter dated 6-11-1990. Writ petitions 18533 of 1990 and 40 of 1991 challenging the circular were partially allowed. The judgment emphasized strict adherence to the proviso to Section 37B by assessing authorities to prevent circulars or orders from impacting specific assessments. Paragraph 6 of the impugned circular was quashed, directing assessing authorities to disregard it in final decisions. No costs were awarded in these writ petitions. Case-Laws Central Excise Fri, 15 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42964