796/CBDT.

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..... ng the scope of section 119 of the IT Act, 1961 in consultation with the Ministry of Law, with particular reference to the power of the Board to give advance rulings/directions/instructions in individual cases. Section 119 prohibits the Board from issuing orders instructions or directions so as to require any income-tax authority to make a particular assessment or to dispose of a particular case i .....

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..... rom quoting or referring to the advice or guidance given by the Board in any orders passed by them. Of course, there would be no objection to their adopting the reasoning contained in the advice or guidance given by the Board. 3. Necessary instructions may kindly be issued to the officers working in each charge on the lines indicated above. - Circular - Trade Notice - Public Notice - Instructi .....

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