Instructions issued by CBDT as per section 119 of the Act have statutory force and are equally binding on all concerned. State which out of the following is the false statement in this context:

CS Executive · Tax Laws and Practice · PYQS · December 2020
Instructions issued by CBDT as per section 119 of the Act have statutory force and are equally binding on all concerned. State which out of the following is the false statement in this context:
(A) The instructions of the board are binding on the department and assessee both
(B) The instructions have to be followed by the department officers
(C) In the exercise of its power, the board cannot impose a burden or put the assessee in a worse position
(D) Instruction adverse to an assessee's interest can be challenged by him

Answer & Explanation:

Correct Answer: Option (A)

Official answer key: (A).

Topics: Administration of Income Tax

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