ITAT: Administrative Instructions Cannot Override Income Tax Act, Rejects Invalid Notice Plea:
ITAT held that CBDT administrative instructions cannot override the Income Tax Act and rejected the assessee's challenge to the Section 143(2) notice.
ITAT Sets Aside Non-Speaking CIT(A) Order
Vanshika verma
Jul 5, 2026Premium
ITAT: Administrative Instructions Cannot Override Income Tax Act, Rejects Invalid Notice Plea
ITAT held that CBDT administrative instructions cannot override the Income Tax Act and rejected the assessee's challenge to the Section 143(2) notice.
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Vanshika verma
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Vanshika Verma is a Content Writer with 1+ year of experience at Studycafe.in. A B.Com graduate from Delhi University, She writes articles on Finance, Tax, ICAI, GST, and the latest financial news, with a focus on making complex topics easy for readers and professionals.
Studycafe
Delhi, Delhi, India
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