Case Law Details
Pooja Agarwal Vs CIT (Rajasthan High Court)
When there is a direction issued by the High Court, the Tribunal is expected to follow the same in pith and substance. The direction of the High Court in remanding the matter to the Tribunal was to verify the distance of the land from the outskirts of the City and for that purpose, if necessary to take the help of the Revenue Authority. The ITAT without taking help of the Revenue Authority simply remanded the matter to the Assessing Authority for the purposes of recording finding with regard to the distance of the land in question from the outskirts of the city of Jaipur. This is completely in derogation of the spirit of the order of the High Court.
HC held ITAT manifestly erred in remanding the matter to the Assessing Authority instead of recording the finding with regard to the distance of the land itself, which is contrary to the directions of the Hon’ble High Court.
The order of the ITAT dated 02.12.2019 is set-aside with direction to it to record finding with regard to the distance of the land from the outskirts of the city of Jaipur as directed by the judgment and order of the High Court dated 08.11.2017 within a period of two months from the date, a copy of this order is produced before it, if necessary after taking help of the Revenue Authorities.
FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT
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