CBDT circular vs Judicial Pronouncements

This query is : Resolved

Share Report Follow Query Ask a Query

Harshita

Harshita (Querist)
Follow

23 April 2017 Can judicial pronouncements of HC n SC override CBDT circular, kindly provide answer with refrence to law

Prakash Kochar

Prakash Kochar (Expert)
Follow

25 April 2017 Circular is not a law. If CBDT circular is against the law, then circular can be neglected. Judicial Pronouncement override CBDT circular.
243 ITR 808 (SC).
S. R. F. case 193ITR 95.

Message likes : 1 times

Harshita

Harshita (Querist)
Follow

26 April 2017 but some CBDT circulars are Clarificatory in nature, and it is sometimes mentioned in them that all litigations wrt to this matter shall be pressed upon. then this means such Clarificatory circular overrides judicial pronouncements?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
Follow

23 October 2021 No. For that act is to be modified to that extent. Once the act is modified, based on that any circular/notification issued, then the judgement gets nullification due to its basis on earlier rules and not the updated one.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Join the CA Students WhatsApp Community for ICAI Updates, Trending Courses & Notes!

Similar Resolved Queries

Unanswered Queries

Popular
Recent

Trending Online Classes

Direct Tax Laws & International Taxation May 26,Sept 26 & Jan 27

CA Arvind Tuli

Enroll Now
Audit Fast Track Recorded Batch For May 26,Sept 26 & Jan 27

CA Aarti Lahoti

Enroll Now
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English

CA Bhanwar Borana & CA Shubham Keswani

Enroll Now

view all classess

Meet our CAclubindia PRO Members

Jitin Aditya Kapur

Avisha Sinha

Nilesh Manek

AGNIHOTRAM RAM NARAYANA

Soumitra Patra

Subscribe Now

CBDT circular vs Judicial Pronouncements

Similar Resolved Queries

Trending Online Classes

Meet our CAclubindia PRO Members

Quick Links

Browse by Category

Latest Job Openings

Senior Executive

Manager- Finance and Compliance

GST CONSULTANT

GST CONSULTANCY

Accountant

CA Final

Article Assistant

Associate CA