https://www.taxtmi.com/caselaws?id=214571 The court dismissed all appeals filed by the revenue, affirming the Commissioner (Appeals)'s orders directing the Assessing Officer to comply with the ITAT's directions. The court clarified that the Commissioner (Appeals) retained the power to ensure compliance with ITAT orders, even after the amendment to Section 251(1)(a). The rectification applications under Section 154 were also rightly rejected, as the Commissioner (Appeals)'s directions were lawful and necessary to enforce the ITAT's binding decisions. en-us Fri, 27 Apr 2012 00:00:00 +0530 Sat, 07 Jul 2012 09:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214571 The court dismissed all appeals filed by the revenue, affirming the Commissioner (Appeals)'s orders directing the Assessing Officer to comply with the ITAT's directions. The court clarified that the Commissioner (Appeals) retained the power to ensure compliance with ITAT orders, even after the amendment to Section 251(1)(a). The rectification applications under Section 154 were also rightly rejected, as the Commissioner (Appeals)'s directions were lawful and necessary to enforce the ITAT's binding decisions. Case-Laws Income Tax Fri, 27 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214571