Case Law Details
Case Name : M/s Hyderabad Chemicals Supplies Ltd. Vs. The ACIT (ITAT Hyderabad)
Appeal Number : ITA No. 352/Hyd/2005
Date of Judgement/Order : 21/01/2011
Related Assessment Year : 2002- 03
Courts :
All ITAT ITAT Hyderabad
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Though a judgement of a non-jurisdictional High Court prevails over a judgement of the Special Bench, the former cannot be followed, even though it is the only High Court judgement on the point, if “rendered without having been informed about certain statutory provisions that are directly relevant“.
IN THE INCOME TAX APPELLATE TRIBUNAL
HYDERABAD BENCH ‘A’, HYDERABAD
BEFORE SHRI G.C. GUPTA, VICE PRESIDENT AND
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