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AO has a legal obligation to implement order of ITAT strictly: HC
Case Law Details
- Case Name
- Lokesh Chandrappa Vs ITO (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
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Lokesh Chandrappa Vs ITO (Karnataka High Court)
It is trite law that the Assessing Officer has a legal obligation to implement the order of the ITAT strictly and such failure would result in the failure of justice. A writ of mandamus would be issued in such circumstances to the respondent – Assessing Officer to carry out the directions given to him by the ITAT. This view is fortified by the judgment of the Hon’ble Apex Court in the case of Bhopal Sugar Industries Ltd., vs. Income Tax Officer, Bhopal reported in 40 ITR 618. It is ex-facie apparent that no pea...
