VINUBHAI MOHANLAL DOBARIA vs. CHIEF COMMISSIONER OF INCOME TAX
The appeal is disposed of in the aforesaid terms
C.A. No.-001977-001977 - 2025Supreme Court07 Feb 2025
Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA
Section 143(1)Section 276C
173 : 1981 SCC (Tax) 293] has held
that circulars issued by the Central Board of Direct Taxes
under Section 119(1) of the Act are binding on all officers
and persons employed in the execution of the Act even if
they deviate from the provisions of the Act. The High Court
has discussed these judgments in detail and has
distinguished
