M/S CHAMAN LAL AMAR NATH AND CO. vs. C I T AND ORS.

Whether Reporters of Local Newspapers may be allowed to see the judgment ?

To be referred to the Reporters or not ?

Whether the judgment should be reported in the Digest ? *** AJAY TEWARI, J This is an appeal by the assessee against the order dated 14.9.2007 whereby the Income Tax Appellate Tribunal, Amritsar dismissed its appeal for the assessment year 1988-89. The assessee, a rice sheller, filed return declaring total income at Rs.65,785/- claiming a shortage of 19.60%. The Assessing Officer allowed shortage due to moisture, dust, dirt and other foreign material etc. only to the extent of 9.60% and accordingly made disallowance with respect to 10% of the shortage. In appeal, the Commissioner of Income Tax deleted the addition made by the Assessing Officer. The matter was carried up by the revenue before the Tribunal which, vide its order, Annexure A-3, remitted the matter back to the Commissioner to decide the issue afresh with regard to the reasonable yield rate on the basis of the opinion of an expert. On remand, the Commissioner again upheld the order holding shortage of yield of 10%. Against the said order, the Assessee preferred an appeal which has been dismissed by the Tribunal vide the impugned order. The Assessee is before us proposing the following questions of law :- “ i) Whether in the facts and circumstances of the present case in view of the judgments of the Hon'ble Supreme Court when the department has allowed the claim of the assessee in previous as well as subsequent years and also in the case of other assessees carrying on the same business ? ii) Whether in the facts and circumstances of the present case the impugned orders Annexures A1, A4 and A5 are legally sustainable in the eyes of law when the department has allowed the deduction in various other similar cases and denying the same deduction to the assessee ? the Hon'ble Supreme Court held as follows :- “ In an appeal against the High Court's finding the Supreme Court is not bound by what the High Court might have held in its remand order. It is true that a subordinate Court is bound by the direction of the High Court. It is equally true that the same High Court, hearing the matter on a second occasion or any other Court of coordinate authority hearing the matter cannot discard the earlier holding, but a finding in a remand order cannot bind a higher Court when it hears the matter in appeal.”