Instruction Instruction 96/1969 — AO must consider assessee’s explanation before rejection
Date: 1969-01-01 Status: ACTIVE Category: CBDT Instructions Binding on Department: Yes (Section 119 / Section 400 IT Act 2025)
Summary
AOs must properly consider assessee’s explanation. Failure to consider vitiates the assessment order.
Key Directions
- AO must consider every explanation offered.
- If rejected, specific reasons must be recorded.
- Failure to consider explanation vitiates assessment order.
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 | — | 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