2024 (3) TMI 1483

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.... i/b SPCM Legal For the Respondents : Mr. Suresh Kumar PC:- 1. Petitioner is impugning an order dated 28th March 2023 passed by Respondent No. 3 rejecting Petitioner's application filed under Section 264 of the Income Tax Act, 1961 ("the Act"). 2. The reason, Respondent No. 3 has rejected the application on merit, can be found in paragraph no. 6.2 of the impugned order and it reads as ....

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....by the Department and are therefore of no help to the assessee." 3. The Apex Court in Union of India and Others v. Kamlakshi Finance Corporation Ltd., [1992 Supp(1) Supreme Court Cases 443. Gitalaxmi] has held that in disposing the quasijudicial issues before them, the Revenue Officers are bound by the decisions of Appellate Authorities. The order of Appellate Collector is binding on the A....

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....bunal. 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 officers to give effect to the orders of authorities higher to them in the appellate hierarchy. It cannot be too vehemently emphasised that it is of utmost importance that, in disposing of the quasi-judicial issues before them, revenu....

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....wed, the result will only be undue harassment to assessees and chaos in administration of tax laws." 4. Therefore, Respondent No. 3 should have realized that the order of Income Tax Appellate Tribunal ("ITAT"), Pune was binding upon him and the principles of judicial discipline required that orders of the highest Appellate Authorities should be followed unreservedly by the subordinate Authoriti....