CBDT Circular or Instructions could not have been issued to Over-ride Provisions under Income Tax Act: Punjab and Haryana High Court [Read Order]

The Court found that the notices issued by the JAO under Section 148 of the Act, 1961 and the proceedings initiated thereafter without conducting the faceless assessment as envisaged under Section 144B of the Act, 1961
By Yogitha S. Yogesh - On September 27, 2024 3:14 pm - 2 mins read
CBDT - CBDT Circular - Income Tax Act - Income Tax - Central Board of Direct Taxes - Punjab and Haryana High Court - taxscan

In a recent case, the Punjab and Haryana High Court has held that circular or instructions by Central Board of Direct Taxes ( CBDT ) could not have been issued to override the provisions under Income Tax Act, 1961. Both the counsel are ad idem that the issue involved in the present petition filed by…

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