Property of assessee was compulsorily acquisitioned by National High Way, through Notification made by Collector. Assessee contended that   compensation received on compulsory acquisition of land was exempt from tax as per RFCTLARR Act, 2013. AO denied the exemption and CIT(A) confirmed the addition. It was submitted before the Tribunal that  CIT(A)  overlooked CBDT Circular No. 36 of 2016 dated 25-10-2016 and Circular No. 11011/30/2015-LA Govt. of India, Ministry of Road Transport & Highways regarding applicability of RFCTLARR Act 2013 on land acquisition under National High Ways Act, 1956 regarding exemption of tax on land. Tribunal held that the Circular /instructions are binding on the revenue authorities, however circulars brought on record were not furnished by assessee before authorities below, impugned order was to be set aside and matter was to be remanded back for making denovo assessment after taking into consideration effect of aforesaid circulars . (AY. 2015-16)