RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

ITA 992/CHANDI/2025Status: DisposedITAT Chandigarh11 November 2025AY 2023-24Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that subordinate authorities must follow higher appellate authority orders unless stayed, and that the Assessing Officer's stand was incorrect and objectionable. The Tribunal also rejected the assessee's argument that High Court judgments were per incuriam.

What were the facts?

The appeals involved a common legal ground regarding the applicability of Section 56(2)(viii) of the Income Tax Act post-amendment. The Assessing Officer argued that an appeal against a previous decision meant the issue was not final, and also attempted to distinguish Supreme Court judgments.

What were the issues?

Whether subordinate authorities can disregard higher appellate orders pending appeal, and the binding nature of Supreme Court and High Court judgments on lower authorities.

Which sections of the Income-tax Act were involved?

Section 56(2)(viii)

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Cases cited in this judgment(30)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Heard together (3 matters)

ITA No. 463 /Chd/ 2023
ITA No. 1043 /Chd/ 2019
ITA No. 1044/Chd/ 2019

Read from the judgment's own cause title. This page is filed under one of them.

आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE/HYBRID MODE/VIRTUAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 463 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Shri Ajay Kumar बनाम The ITO 341, Matana, Fatehabad, Ward-1, Haryana-125050 Fatehabad "ायी लेखा सं./PAN NO: AYJPK1793R अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Suraj Bhan Nain, Advocate राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 1043 /Chd/ 2019 िनधा"रण वष" / Assessment Year : 2012-13 Amrinder Singh Khubber The ITO बनाम S/o Shri Dilbagh Singh, Ward-5, Ambala Vill: Shahpur, Ambala Cantt "ायी लेखा सं./PAN NO: CAYPK4198R अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 1044/Chd/ 2019 िनधा"रण वष" / Assessment Year : 2013-14 Amrinder Singh Khubber बनाम The ITO S/o Shri Dilbagh Singh, Ward-5, Ambala Vill: Shahpur, Ambala Cantt "ायी लेखा सं./PAN NO: CAYPK4198R अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर

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