The ITAT bench of Hyderabad has held that the instructions/circulars

The ITAT bench of Hyderabad has held that the instructions/circulars

The ITAT bench of Hyderabad has held that the instructions/circulars issued by the Board and are binding on the revenue authorities, therefore the tribunal deem it proper to restore the issue to the file of ld. CIT(A)/NFAC with the direction to adjudicate the issue afresh in the light of the circulars/instructions issued by the CBDT clarifying the time allowed for filing of return of income subsequent to the insertion of clause(ba) in sub-section (1) of section 12A of the Act.



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