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CBDT Circulars Cannot Override Income Tax Act: Punjab & Haryana HC
Case Law Details
- Case Name
- Ishwar Chand Vs Union of India (Punjab and Haryana HC)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Punjab and Haryana HC
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Ishwar Chand Vs Union of India (Punjab and Haryana HC)
In the case of Ishwar Chand vs Union of India, the Punjab and Haryana High Court ruled that instructions or circulars issued by the Central Board of Direct Taxes (CBDT) cannot override statutory provisions outlined in the Income Tax Act, 1961. The petitioner challenged the validity of notices issued under Section 148 of the Act by the Jurisdictional Assessing Officer (JAO) for reassessment purposes. The court referred to two previous cases—Jasjit Singh vs Union of India and Jatinder Singh Bhangu vs Union of India—both ...
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