Case Law Details
Deccan Holdings B V Vs ITO (Delhi High Court)
Mr. Shashi Bhushan Sharma, the Income Tax Officer, who had passed the impugned order, is personally present in court today. He admits that the observations/findings in the impugned order that the judgments passed by this court in Steria (India) Ltd. Vs. CIT, (2016) 386 ITR 390 (Del), EPCOS Electric Components S.A. Vs. Union of India, (2019) 266 Taxman 23 (Delhi) and M/s Concentrix Services Netherlands B.V., 434 ITR 516 ‘are not acceptable to him’ are untenable in law. He further admits that principle of judicial discipline mandates that the lower authorities are bound to follow the orders passed by the higher authorities. He expresses his unconditional apology and regret for the aforesaid observations/findings and prays that the said observations in the impugned order be expunged/deleted.
The unconditionally apology offered by Mr. Shashi Bhushan Sharma is accepted by this court and the observations/findings referred to hereinabove in the impugned order are deleted/ expunged. Personal appearance of Mr. Shashi Bhushan Sharma is dispensed with.
W.P.(C) 10121/2022
Learned counsel for the petitioner prays for an adjournment.
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