https://www.taxtmi.com/caselaws?id=771972 The HC quashed the Assistant Commissioner's rectification order u/s 154 that disallowed deduction u/s 80IC for a hotel located in an urbanized area. The court held that the rectification order violated judicial discipline as it contradicted final orders of higher appellate authorities (ITAT) that had already allowed the deduction. The court emphasized that subordinate authorities must follow appellate directions unreservedly, and failure to implement higher authority judgments creates anarchy in the judicial system. The Assistant Commissioner's action was deemed jurisdictionally improper and subversive to established judicial hierarchy. en-us Fri, 30 May 2025 00:00:00 +0530 Mon, 02 Jun 2025 08:34:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771972 The HC quashed the Assistant Commissioner's rectification order u/s 154 that disallowed deduction u/s 80IC for a hotel located in an urbanized area. The court held that the rectification order violated judicial discipline as it contradicted final orders of higher appellate authorities (ITAT) that had already allowed the deduction. The court emphasized that subordinate authorities must follow appellate directions unreservedly, and failure to implement higher authority judgments creates anarchy in the judicial system. The Assistant Commissioner's action was deemed jurisdictionally improper and subversive to established judicial hierarchy. Case-Laws Income Tax Fri, 30 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771972