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2010 (10) TMI 154 - HC - Income TaxScrutiny of cases - scrutiny within three months of the date of filing the returns – Circular binding on Revenue Authorities - substantial question of law in favour of the assessee and against the Revenue – Appeal dismissed In the matter of Smt. Nayana P. Dedhia [2004 -TMI - 10973 - ANDHRA PRADESH High Court], the Andhra Pradesh Court held that these guidelines issued by the Board in exercise of powers in terms of section 119 of the Act relaxing the rigours of law are binding on all the officers responsible for implementation of the Act and, therefore, bound to follow and observe any such orders, instructions and directions of the Board. Administrative Instruction No. 9/2004 issued by the Central Board of Direct Taxes is binding on the administrative officer.
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