https://www.taxtmi.com/caselaws?id=234575 The appeal, delayed by 129 days due to a partner's accident, was condoned by the Tribunal for substantial justice. Despite recognizing the merit of the assessee's appeal on disallowance of deduction u/s 80HHC, the Tribunal, bound by the High Court's direction, dismissed the appeal, advising the assessee to seek relief from the appropriate forum. The Tribunal upheld the High Court's decision based on judicial discipline, despite the reversal by the Supreme Court in a related case. The appeal was dismissed, emphasizing the need to adhere to the High Court's order and pursue relief through the appropriate channel. en-us Fri, 07 Jun 2013 00:00:00 +0530 Sat, 15 Jun 2013 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234575 The appeal, delayed by 129 days due to a partner's accident, was condoned by the Tribunal for substantial justice. Despite recognizing the merit of the assessee's appeal on disallowance of deduction u/s 80HHC, the Tribunal, bound by the High Court's direction, dismissed the appeal, advising the assessee to seek relief from the appropriate forum. The Tribunal upheld the High Court's decision based on judicial discipline, despite the reversal by the Supreme Court in a related case. The appeal was dismissed, emphasizing the need to adhere to the High Court's order and pursue relief through the appropriate channel. Case-Laws Income Tax Fri, 07 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234575