ECOLE SOLUTIONS PVT LTD vs. UNION OF INDIA
WP/14669/2014HC Karnataka12 Jun 2015
Bench: The Hon’Ble Mr.Justice Aravind Kumar
Section 234E
234A, 234B, 234C], 271 and 273 or
otherwise), general or special orders
in respect of any class of incomes
[or fringe benefits] or class of cases,
setting
forth
directions
or
instructions (not being prejudicial to
assessees) as to the guidelines,
principles
or
procedures
to
be
87
followed
by
other
income-tax
authorities in the work relating to
assessment or collection