2022 (2) TMI 442

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....Mr. Mihir Naniwadekar and Ms. Rubal Maini i/b. Mr. Ruturaj H. Gurjar For the Respondent : Mr. Suresh Kumar ORDER P.C. : 1 Petitioner is impugning an order dated 16th January 2020 passed by respondent no.1 under Section 264 read with Section 260 of the Income Tax Act, 1961 (the said Act). Paragraph 11 of the impugned order reads as under :- 11. In the present case, the appellan....

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....e in nature chargeable to tax. In view of these facts, I am of the considered opinion that the assessee does not have a case u/s. 264 of I.T. Act and accordingly, on merits, the petition of assessee cannot be entertained and the same is rejected. 2 The principles of judicial discipline require that the orders of the higher appellate authorities should be followed unreservedly by the subordinate....

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....ual malafides but with the fact that the officers, in reaching in their conclusion, bypassed two appellate orders in regard to the same issue which were placed before them, one of the Collector (Appeals) and the other of the Tribunal. The High Court has, in our view, rightly criticised this conduct of the Assistant Collectors and the harassment to the assessee caused by the failure of these office....

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....e department - in itself an objectionable phrase - and is the subject matter of an appeal can furnish no ground for not following it unless its operation has been suspended by a competent court. If this healthy rule is not followed, the result will only be undue harassment to assessees and chaos in administration of tax laws. 3 It is not respondents' case that the order of ITAT or the operation....