Case Law Details
Karanja Terminal & Logistic Pvt. Ltd. Vs PCIT (Bombay High Court)
The principles of judicial discipline require that the orders of the higher appellate authorities should be followed unreservedly by the subordinate authorities. The mere fact that the order of the appellate authority is not acceptable to the department and is the subject matter of an appeal cannot be a ground for not following it unless its operation has been suspended by a competent Court.
It is not respondents’ case that the order of ITAT or the operation of the said order has been suspended by any Court. In the circumstances, we set aside the order dated 16th January 2020 impugned in the petition and remand the matter for denovo consideration.
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT
1. Petitioner is impugning an order dated 16th January 2020 passed by respondent no.1 under Section 264 read with Section 260 of the Income Tax Act, 1961 (the said Act). Paragraph 11 of the impugned order reads as under :-
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