Case Law Details
Vijay Sachdev Vs JCIT (ITAT Delhi)
It is well settled law that non-consideration of decision of Jurisdictional High Court is mistake apparent from record. Ld. Counsel for the assessee, therefore, rightly contended that Ld.CIT(A) did not follow the judgement of the Jurisdictional High Court and shall have to rectify the mistake in his order in calculating the disallowance u/s 14A r.w. Rule 8D(2)(iii) of the Act. In view of the above discussion and in the light of the above decisions, the order of Ld.CIT(A) is set aside and matter in issue is restored to the file of Ld.CIT(A)-18, New Delhi with direction to re-decide the appeal of the assessee in the light of the decision of Jurisdictional High Court.
FULL TEXT OF THE ITAT JUDGMENT
Both these appeals by same assessee are directed against the different orders of Ld.CIT(A)-18, New Delhi dated 01.08.2016 for AY 2009-10 & 2011-12. Since common issues are involved in both the appeals, therefore, both appeals are disposed of through this common order. Both the parties mainly argued in AY 2009-10.
2. We have heard Ld. Representatives of both the parties and perused the
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