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    <description>HC held that subordinate revenue authorities are bound to follow ITAT decisions and cannot refuse compliance merely because the order is unacceptable to the department unless suspended by a competent court. The court criticized the revenue&#039;s conduct for disregarding appellate authority and emphasized judicial discipline to prevent harassment and administrative chaos. The impugned order was quashed and set aside, and the matter was remanded to Respondent No. 3 for de novo consideration consistent with the binding ITAT direction.</description>
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      <description>HC held that subordinate revenue authorities are bound to follow ITAT decisions and cannot refuse compliance merely because the order is unacceptable to the department unless suspended by a competent court. The court criticized the revenue&#039;s conduct for disregarding appellate authority and emphasized judicial discipline to prevent harassment and administrative chaos. The impugned order was quashed and set aside, and the matter was remanded to Respondent No. 3 for de novo consideration consistent with the binding ITAT direction.</description>
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