Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
The HC upheld that the adjudicating authority shall follow binding appellate precedents of the jurisdictional appellate forum; orders of an Appellate Collector and of the Tribunal bind subordinate Assistant Collectors within their respective jurisdictions. Applying the doctrine of judicial discipline, the HC directed that subordinate authorities must implement higher appellate orders notwithstanding departmental disagreement, unless the order's operation has been lawfully stayed by a competent court. Noncompliance would constitute undue harassment and administrative chaos. Having regard to these conclusions and the parties' submissions, the court issued a notice returnable on 2.9.2025 and permitted direct service by e-mail.
The HC upheld that the adjudicating authority shall follow binding appellate precedents of the jurisdictional appellate forum; orders of an Appellate Collector and of the Tribunal bind subordinate Assistant Collectors within their respective jurisdictions. Applying the doctrine of judicial discipline, the HC directed that subordinate authorities must implement higher appellate orders notwithstanding departmental disagreement, unless the order's operation has been lawfully stayed by a competent court. Noncompliance would constitute undue harassment and administrative chaos. Having regard to these conclusions and the parties' submissions, the court issued a notice returnable on 2.9.2025 and permitted direct service by e-mail.
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