CIT (A) is a quasi-judicial authority and is not bound by the administrative circulars of CBDT: Telangana High Court

The Telangana High Court recently in the case of APR Jewellers Private Limited Versus The Commissioner of Income Tax has made a remarkable observation. It has held that the CIT (A) is a quasi-judicial authority and is not bound by the administrative circulars issued by the Central Board of Direct Taxes (CBDT).