Administrative Circular Not Binding on Income Tax Commissioner: Kerala HC

T.S. Aji Vs ITO (Kerala High Court) Introduction: In a recent judgment, the Kerala High Court has delivered a crucial decision regarding the binding nature of administrative circulars on a Tax Commissioner, emphasizing their role as quasi-judicial authorities. The case of T.S. Aji vs. ITO highlights the court’s stance on whether an administrative circular can be considered as a legal constraint on the Tax Commissioner’s actions. This article delves into the details of the case, its analysis, and the broader implications of this significant ruling. The Case Background: The case revo...