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Order solely based on judgement which was over-ruled by Apex Court is liable to be quashed
Case Law Details
- Case Name
- CIT Vs New Punjab Motor Transport (Jharkhand High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Jharkhand High Court
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CIT Vs New Punjab Motor Transport (Jharkhand High Court)
Jharkhand High Court held that order solely based on the judgement which has been later on over-ruled by the Hon’ble Apex Court requires interference and hence the order passed by ITAT is liable to be quashed and set aside.
Facts- The Assessee filed return disclosing total income of Rs. 9,36,120/-. The return was selected for scrutiny under CASS. Finally, AO completed the assessment u/s. 143(3) of the Act determining total income at Rs. 8,99,42,090/-.
CIT(A) vide order dated 29-08-2014 has partly allowed the appeal of the assessee and ...




