2026 (6) TMI 1198

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....r the Respondent: Mr. Prithu Dudhoria, Adv. Mr. Amit Sharma, Adv. ORDER 1. The affidavit of Service filed in Court is taken on record. 2. The petitioner in the instant case challenges inter alia, the legality and validity of the Order dated 18.02.2026 for the Assessment Year 2024-25 passed under Section 119(2)(b) of the Income Tax Act, 1961 (hereinafter referred to as the said Act). 3.....

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....Board and the specified authorities, including the respondent No. 1. The statute does not limit this power to any particular Assessment Year. 6. It is submitted CBDT Circular No. 17/2024 dated 18.11.2024 is an enabling circular issued to address wide spread hardship for Assessment Year 2020-21, 2021-22, 2022-23. It does not operate as a negated covenant to divest the respondent No. 1 of his sta....

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....te upon the petitioner's substantive eligibility under Section 115BAA of the said Act. 9. It is further submitted that the impugned Order dated 18th February 2026 is fully consistent with Section 119(2)(b) of the said Act as per the binding CBDT Circular No. 17/2024 dated 18th November 2024 and the settled principles governing delegated statutory authorities. Therefore, the order of rejection i....

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.... and adjudicate the same. 12. As per Section 119(2)(b) of the said Act, CBDT is the competent authority to issue orders instructions and directions to the Income Tax authorities as it may deem fit for the purpose of the said Act. The legislature contemplates the board to be most authoritative body to issue orders and directions to the Income Tax authorities. 13. In view of the above, the Ord....