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Tribunal, in no circumstances whatsoever, can be led to take a different view on same facts and law on which Jurisdictional High Court has already taken a view
Case Law Details
- Case Name
- ACIT Vs G. Srinivasan (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Chennai
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RELEVANT PARAGRAPH
8. Hence, we find that we are faced with a case, where, on similar law and facts, Honourable Jurisdictional High Court has dismissed Revenue’s appeal on tax effect. Hence, the question arises can this Tribunal take a different view? In our humble opinion, in no circumstances whatsoever, Tribunal can be led to take a different view on the same facts and law on which the Honourable Jurisdictional High Court has already taken a view as only a superior or co-ordinate authority can overrule or choose not to follow a precedent. For this, we draw support from following treati...
