AO duty bound to follow direction of appellate authorities

Brief of the Case ITAT Mumbai held in the case DCIT vs. M/s. ACC Ltd. held that AO  is duty bound to follow instruction of The CIT (A) being very senior officer of the Department who also  also performs quasi judicial functions. The AO has all the rights to challenge the order of the CIT (A) before the appropriate judicial forum, but he is not authorized to disobey the directions given by the CIT (A). Judicial proprietary and departmental hierarchy demands that the AOs and their supervisory officers give due respect to the orders of the CIT (A). Considering the above facts, ITAT held that th...