https://www.taxtmi.com/caselaws?id=411213 The Tribunal found the order passed by the ld. Pr. Commissioner of Income Tax-6, Pune under Section 263 of the Income Tax Act, 1961 to be unsustainable. The appellant's appeal was allowed, quashing the impugned order. The Tribunal emphasized that decisions of higher courts prevail over circulars, and the Assessing Officer must adhere to legal precedents set by the Supreme Court and High Courts. en-us Tue, 22 Jun 2021 00:00:00 +0530 Thu, 19 Aug 2021 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411213 The Tribunal found the order passed by the ld. Pr. Commissioner of Income Tax-6, Pune under Section 263 of the Income Tax Act, 1961 to be unsustainable. The appellant's appeal was allowed, quashing the impugned order. The Tribunal emphasized that decisions of higher courts prevail over circulars, and the Assessing Officer must adhere to legal precedents set by the Supreme Court and High Courts. Case-Laws Income Tax Tue, 22 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411213