https://www.taxtmi.com/highlights?id=21600 Rectification of mistake - CCIT cannot sit as an Appellate Authority over the decision of the Appellate Tribunal. The CCIT is bound by the decision of the Appellate Tribunal which is a higher forum and cannot take a contrary view to what has been taken therein. - HC en-us Sat, 31 Jan 2015 15:15:15 +0530 Sat, 31 Jan 2015 15:15:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=21600 Rectification of mistake - CCIT cannot sit as an Appellate Authority over the decision of the Appellate Tribunal. The CCIT is bound by the decision of the Appellate Tribunal which is a higher forum and cannot take a contrary view to what has been taken therein. - HC Highlights Income Tax Sat, 31 Jan 2015 15:15:15 +0530 https://www.taxtmi.com/highlights?id=21600