Administrative Circular Not a Fetter on CIT in Tax Dispute: Telangana HC

Ahmed Memorial Education Society Vs CIT (Telangana High Court) The Telangana High Court, in the case of Ahmed Memorial Education Society Vs CIT, pronounced that administrative circulars do not bind the Commissioner of Income Tax (CIT) in tax disputes. The court’s decision came in response to an order directing the petitioner to pay 20% of disputed demands. This article delves into the court’s ruling and its implications on the petitioner. Background of the Case: The petitioner sought relief against an order demanding payment pursuant to an assessment order, relying on a circular da...