VINUBHAI MOHANLAL DOBARIA vs. CHIEF COMMISSIONER OF INCOME TAX

The appeal is disposed of in the aforesaid terms

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

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 them on plausible

COMMISSIONER OF INCOME TAX II vs. M/S MODIPON LTD

The appeals are dismissed in terms of the signed reportable

Bench: Delving Into The Question Formulated One Significant Fact Common To The Appeals Involving The Assessee-Modipon Ltd. May Be Noted. From The Assessment Year 1984-1985 (From Which Assessment Year