Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
HC ruled that judicial discipline mandates strict adherence to appellate orders. The Assistant Commissioner's attempt to revisit a finalized order under Section 154 constitutes a gross impropriety and jurisdictional overreach. The court emphasized that lower judicial/quasi-judicial authorities must loyally accept decisions of higher appellate authorities to maintain systemic integrity. Refusing to implement unambiguous appellate judgments undermines the hierarchical legal framework and risks creating administrative anarchy. The court affirmed the petitioner's right to challenge such unauthorized proceedings, highlighting the fundamental principle that once an order attains finality, subordinate authorities must implement it without deviation.
HC ruled that judicial discipline mandates strict adherence to appellate orders. The Assistant Commissioner's attempt to revisit a finalized order under Section 154 constitutes a gross impropriety and jurisdictional overreach. The court emphasized that lower judicial/quasi-judicial authorities must loyally accept decisions of higher appellate authorities to maintain systemic integrity. Refusing to implement unambiguous appellate judgments undermines the hierarchical legal framework and risks creating administrative anarchy. The court affirmed the petitioner's right to challenge such unauthorized proceedings, highlighting the fundamental principle that once an order attains finality, subordinate authorities must implement it without deviation.
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