Every document the Income Tax Department put in its miscellaneous communications list for 2012 — one document. None of them has a page here yet. The rest are listed with the department’s own file, so nothing in the year is hidden.
| Date | What the department calls it | The file |
|---|---|---|
| 1 January 2012 | Income Tax Department Income Tax Return Statistics Assessment Year 2012-13 | the department’s PDF |
An order of the Board binds the department, not you and not a court. The Board writes to its own officers. An assessee may hold the department to an order or an instruction that helps him; the department cannot hold an assessee to one that hurts him, and the Tribunal and the courts decide the law for themselves. This is the most common mistake made with this material, and it is worth making twice: a direction of the Board is not a section of the Act.