Circular No. 14(XL-35)/1955 — Officers must assist taxpayers, not take advantage of ignorance
Date: 1955-04-11 Status: ACTIVE Category: Foundational / Doctrinal Binding on Department: Yes (Section 119 / Section 400 IT Act 2025)
Summary
Landmark CBDT directive requiring all income tax officers to assist taxpayers in every reasonable way, particularly in the matter of their claims to relief. Officers must not take advantage of taxpayers’ ignorance. Foundation of ‘circular supremacy’ doctrine — binding on department under Section 119 (now Section 400). Cited in UCO Bank v. CIT (SC) and K.P. Varghese v. ITO (SC).
Key Directions
- Every officer must assist taxpayers in every reasonable way, particularly regarding claims for relief and exemptions.
- Officers should not take advantage of the taxpayer’s ignorance.
- The attitude of the department should be to help rather than hinder taxpayers.
Applicability Under IT Act 2025
Saving Clause: Section 536 of IT Act 2025 saves circulars issued under the 1961 Act “so far as not inconsistent” with the new Act.
| Old Section (1961 Act) | New Section (2025 Act) | Consistent? |
|---|---|---|
| General | General | Needs Review |
Cross-References
Act Sections
- General application
Related Circulars
- None identified
Key Case Law (Circular Supremacy)
- To be populated — cases where this circular was cited/applied
Full Text
Full text to be added — see raw/circulars/ for PDF when available
Source
- Official: incometaxindia.gov.in/circulars