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)
V. T.
Ramalingam [1993], 201 ITR 839, the Hon'ble Madras High Court held that Circulars, being purely administrative in nature, cannot bind the appellate authorities in the matter of interpretation of the provisions of the Act.
Bimal Paul, AYs: 2010-11 & 2011-12
4.10 Without prejudice, the matter can be considered from a different perspective also. The same paragraph
