Circulars Can Only Supplement Statutory Provisions, Sets aside Contradictory Income Tax Order

Amarjit Kaur Vs Union of India And Others (Punjab and Haryana High Court) In Amarjit Kaur Vs Union of India and Others, the Punjab and Haryana High Court addressed the legality of circulars issued by the Income Tax Department that contradicted statutory provisions of the Income Tax Act. The court referenced its previous rulings in related cases, notably Jasjit Singh vs. Union of India and Jatinder Singh Bhangu vs. Union of India, which established that the Income Tax Department’s circulars and instructions cannot override the statutory framework established by legislative enactments. The...