Direction given by Tribunal to AO to re-examine issue cannot be disregarded: Delhi HC

Mitsubishi Corporation Vs ACIT (Delhi High Court)

Delhi High Court held that once the Tribunal had called upon the AO to examine the issue afresh, the said direction could not have been disregarded by reference to a Circular No. 549 dated 31 October 1989 issued by the CBDT.

Facts- The writ petitions impugn the order dated 30 September 2021 passed by the Assessing Officer, the first respondent herein, and who while framing a draft assessment order has chosen to rely upon CBDT Circular No. 549 dated 31 October 1989, to hold that the petitioner cannot be accord

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