1988 (11) TMI 34

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..... ment of the case on the following question "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the registration benefits cannot be denied because of lack of signature of the guardian, unless, such guardian refused to verify or sign the documents ? " The facts of the case are as follows : Certain minors were admitted to the benefits of th .....

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..... 1978] 115 ITR 796, whereas counsel for the assessee has strongly relied upon the circular, which is binding on the Revenue in view of the Supreme Court decisions in K. P. Varghese v. ITO [1981] 131 ITR 597, Ellerman Lines Ltd. v. CIT [1971] 82 ITR 913 and Commr. of Agrl. I. T. v. Perunad Plantations Ltd. [1965] 56 ITR 193 (Ker), in which it has been held that such circulars are binding on the Depa .....

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