Subordinate Authorities Must Unreservedly Follow Orders of Highest Appellate Authorities

OM Siddhakala Associates through its Partner Mr. Mayur D. Walhekar Vs DCIT (Bombay High Court) The Bombay High Court recently deliberated on a case involving OM Siddhakala Associates and the Deputy Commissioner of Income Tax (DCIT). The crux of the matter revolved around the rejection of an application under Section 264 of the Income Tax Act, 1961 by the respondent. Delving into the intricacies of the case, the court provided significant insights into the obligations of revenue officers in adhering to appellate decisions in quasi-judicial issues. The core contention of the petitioner rested on...