AO cannot unfollow ITAT order merely because it was not acceptable to dept

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 circum...