https://www.taxtmi.com/caselaws?id=210878 The tribunal held that the CIT(A) must adhere to the orders of the jurisdictional ITAT, emphasizing the binding nature of ITAT decisions on tax authorities. The tribunal set aside the CIT(A)'s order, remanding the case for fresh adjudication with instructions to follow the ITAT's ruling. It was clarified that costs under subsection (2B) of section 254 did not apply, but the assessee could pursue contempt proceedings. The tribunal directed the tax department to enforce judicial discipline. All appeals by the assessee were allowed for statistical purposes. en-us Tue, 19 Jul 2011 00:00:00 +0530 Thu, 23 Feb 2012 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210878 The tribunal held that the CIT(A) must adhere to the orders of the jurisdictional ITAT, emphasizing the binding nature of ITAT decisions on tax authorities. The tribunal set aside the CIT(A)'s order, remanding the case for fresh adjudication with instructions to follow the ITAT's ruling. It was clarified that costs under subsection (2B) of section 254 did not apply, but the assessee could pursue contempt proceedings. The tribunal directed the tax department to enforce judicial discipline. All appeals by the assessee were allowed for statistical purposes. Case-Laws Income Tax Tue, 19 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210878