SHRI BIMAL PAUL,SILCHAR vs. INCOME TAX OFFICER, WARD-1, SILCHAR
In the result, both the appeals of the assessee are dismissed
ITA 211/GTY/2014[2010-11]Status: DisposedITAT Guwahati06 Oct 2023AY 2010-11
Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2010-11 & Assessment Year: 2011-12
For Appellant: N o n eFor Respondent: Shri Arun Bhowmick, JCIT
Section 142Section 143(2)Section 143(3)Section 153(1)
119 of the Act. Thus, it can be concluded that prescriptions in the internal Manuals, Do's & Don'ts, letters of Audit or advisories of DOMS are to be noted, but do not have a binding compulsion on the Assessing Officer. Administrative instructions, rules or manuals, which have no statutory force, are normally not enforceable in a court
