CBDT circular vs Judicial Pronouncements

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Harshita

Harshita (Querist)

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)

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.

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Harshita

Harshita (Querist)

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)

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.

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