CIT(A)’s Order Ignoring Higher Court Directions Amounts to Gross Negligence

Happy Science Bodhgaya India Vs Principle Chief Commissioner, Income Tax (Patna High Court) Patna High Court held that passing of order by CIT(A) without following the directions given vide judgements of Hon’ble Supreme Court and High Court amounts to gross negligence if not a case of dereliction in duty. Accordingly, order set aside and matter restored back. Facts- The petitioner is a charitable trust and its main aims and objects are to act for charity and religious purposes. The return was selected for scrutiny u/s. 143(2) of the Income Tax Act. AO passed an order of assessment against th...