Agarwal v. CIT

189 ITR 769High Court1991#948 most cited

What is Agarwal v. CIT authority for?

The Assessing Officer (AO) must follow decisions of the Tribunal and the High Court, acting in a quasi-judicial capacity. An AO's order is not considered erroneous for revision under Section 263 merely because it follows a binding decision of a higher authority, even if that decision is under appeal.

113

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

Agarwal v. CIT · Section 263 · Assessing Officer · binding precedents · judicial discipline · erroneous order · higher authority decision · Tribunal · High Court · quasi-judicial capacity

Issues it is cited on

prescribedindiatotal incomebusinessinterest

Judgments citing Agarwal v. CIT

MAHARASHTRA INDUSTRIAL DEVELOPMENT CORPORATION,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), MUMBAI

In the result, the appeal of the assessee bearing ITA No

ITA 2838/MUM/2024[2018-19]Status: DisposedITAT Mumbai06 Jan 2025AY 2018-19

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankarmaharashtra Industrial Vs Commissioner Of Income-Tax Development Corporation, (Exemptions), Mumbai Room No.601, 6Th Floor, Cumballa Udyog Sarathi, Mahakali Caves Road, Andheri East, Mumbai- Hill Mtnl Te Building, Pedder Road, 400 093 Dr Gopalrao Deshmukh Marg, Pan : Aaacm3560C Cumballa Hill, Mumbai-400 026 Appellant Respondent

For Appellant: Shri S. SriramFor Respondent: Smt. Sanyogita Nagpal (CIT DR)
Section 10Section 11Section 12ASection 142(1)Section 143(3)Section 144BSection 2(15)Section 263

…on on the issue raised. Therefore, jurisdiction u/s 263 of the Act could not have been exercised in the present facts on account of no discussion on the concerned issue in the assessment order. 8. The Hon’ble Allahabad High Court in N.N. Agrawal v. CIT [1991] 189 ITR 769 (All) held that the order of the assessing authority cannot be said to be 'erroneous' if he/she merely follows a decision of a higher authority or Court on the same point in the case of the same assessee. Indeed, the orders of the Tribunal and the High Court are binding upon the AO and since he acts in a quasi- judicial capacity, the discipline o…

BANK OF MAHARASHRA,PUNE vs. THE PR. COMMISSIONER OF INCOME TAX, PUNE, PUNE

In the result, the appeal filed by the assessee is allowed

ITA 682/PUN/2024[2018-19]Status: DisposedITAT Pune30 Dec 2024AY 2018-19

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2018-19

For Appellant: Shri Ananthan and Mrs. Lalitha RameswaranFor Respondent: Shri Amol Khairnar, CIT-DR
Section 115JSection 142(1)Section 143(1)Section 143(2)Section 143(3)Section 154Section 36(1)(viia)Section 40A(7)

…Del) iv) PCIT vs. Clix Finance India (P.) Ltd. (2024) 160 taxmann.com 357 (Del) v) Prudential Assurance Co. Ltd. vs. DIT (IT) (2010) 191 Taxman 62 (Bom) vi) CIT vs. M/s. A.R. Builders & Developers P Ltd. (2020) 425 ITR 272 (Mad) vii) KN Agarwal vs. CIT (1991) 189 ITR 769 (All) viii) CIT vs. M/s. Dhaneswar Rath Institute of Engineering & Medical Sciences (2023) 458 ITR 509 (Ori) ix) DCIT vs. Bank of Maharashtra 2020 (3) 877 – ITAT, Pune x) Madhya Gujarat Vij Company Ltd. vs. PCIT 2024-TIOL-1019-ITAT-Ahm xi) PCIT vs. M/s. Sinhotia Metals and Minerals Pvt. Ltd. (2023) 455 ITR 736 (Cal) xii) Karan Jain vs. PCIT (2024…

ACIT-CENTRAL CIRCLE -1, LUDHIANA vs. M/S AARTI INTERNATIONAL LTD., LUDHIANA

The appeal of the Revenue is partly allowed in light of aforesaid directions

ITA 102/CHANDI/2022[2011-12]Status: DisposedITAT Chandigarh26 Oct 2022AY 2011-12

Bench: Cit(A)?

For Appellant: Shri Subhash Aggarwal, AdvocateFor Respondent: Smt. Priyanka Dhar, Sr. DR
Section 143(1)Section 143(3)Section 154Section 244ASection 244A(2)Section 250(6)

…ould confirm to the law laid down by it. If the Tribunals defy their jurisdictional High Court, there would be confusion in the administration of law." At this point, we may also refer to the decision of the Allahabad High Court in K. N. Agarwal v. CIT [1991] 189 ITR 769 wherein the Court felt the need to address the import and necessity for the Assessing Officers to follow the judgements of the Court, it was observed- "Indeed, the orders of the Tribunal and the High Court are binding upon the Assessing officer and since he acts in a quasi judicial capacity, the discipline of such functioning demands that he shou…

CASTAMET WORKS PRIVATE LIMITED,KHARWA vs. PRINCIPLE COMMISSIONER OF INCOME TAX, UDAIPUR

ITA 187/JPR/2022[2017-18]Status: DisposedITAT Jaipur04 Oct 2022AY 2017-18
For Appellant: Sh. Prakul Khurana (Adv.) &For Respondent: Sh. Sanjay Dhariwal (CIT)
Section 143(1)Section 143(3)Section 14ASection 263Section 36(1)(va)

…5. The Calcutta High Court in the case of Russell 205- Income Tax vs. Paul Properties Pvt. Ltd. v. A. Chowdhury, Addl. CIT 208 Brothers 79 Taxman MANU/WB/0144/1976 : [1977]109ITR229(Cal) and 378(Bombay) the Allahabad High Court in K. N. Agrawal v. CIT [1991] 189 ITR 769 have held that where the Income Tax Officer's order is passed on the basis of a binding decision, revisional power under section 263 cannot be exercised to undo the said order. The Income Tax Officer is a quasi-judicial authority and the principle laid down is sound. We endorse the same. [Para No. 5] 25. Ajeet Singh Vs. ITO, By considering the…

RSG SOLUTIONS PRIVATE LIMITED,NEW DELHI vs. ACIT, CIRCLE-20(2), NEW DELHI

ITA 1478/DEL/2021[2019-20]Status: DisposedITAT Delhi22 Sept 2022AY 2019-20

Bench: Sh. C. N. Prasaddr. B. R. R. Kumar

For Appellant: Shri Arvind Soni, CAFor Respondent: Shri Rajesh Kumar, CIT(DR) and Ms. Rajeshjwari R., JCIT, Sr. DR
Section 139(1)Section 36(1)(va)Section 43Section 43B

…ents of various Hon‘ble Courts and taken a considered decision on this issue. 12. With regard to the precedentiary value in deciding the issue before us, we have gone through the following judgments: The Hon‘ble Allahabad High Court in K. N. Agarwal vs. CIT 189 ITR 769 held that, "Indeed, the orders of the Tribunal and the High Court are binding upon the Assessing officer and since he acts in a quasi judicial capacity, the discipline of such functioning demands that he should follow the decision of the Tribunal or the High Court, as the case may be. He cannot ignore merely on the ground that the Tribunal's orde…

APEX INSURANCE CONSULTANT LTD,NEW DELHI vs. ITO WARD -3(1), NEW DELHI

ITA 4748/DEL/2019[2014-15]Status: DisposedITAT Delhi12 Sept 2022AY 2014-15

Bench: Sh. C. N. Prasaddr. B. R. R. Kumarita No. 4748/Del/2019 : Asstt. Year : 2014-15 Apex Insurance Consultant Ltd., Vs Income Tax Officer, 54, Basement Vinoba Puri, Lajpat Ward-3(1), Nagar-Ii, New Delhi-110024 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaeca3234H Assessee By : None Revenue By : Sh. Kanav Bali, Cit Dr Date Of Hearing: 08.09.2022 Date Of Pronouncement: 12.09.2022

For Appellant: NoneFor Respondent: Sh. Kanav Bali, CIT DR
Section 139(1)Section 2Section 28Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’ NEW DELHI Before Sh. C. N. Prasad, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 4748/Del/2019 : Asstt. Year : 2014-15 Apex Insurance Consultant Ltd., Vs Income Tax Officer, 54, Basement Vinoba Puri, Lajpat Ward-3(1), Nagar-II, New Delhi-110024 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAECA3234H Assessee by : None Revenue by : Sh. Kanav Bali, CIT DR Date of Hearing: 08.09.2022 Date of Pronouncement: 12.09.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of th…

SONA FASHIONS INC,DELHI vs. ITO, WARD-29(5), NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1217/DEL/2022[2018-19]Status: DisposedITAT Delhi30 Aug 2022AY 2018-19

Bench: Shri Saktijit Memberassessment Year: 2018-19 Sona Fashions Inc. Vs. Ito, H 9, Mohan Coop. Industrial Ward-29(5), Estate, B1, Mathura Road, New Delhi South Delhi, New Delhi Pan :Aacfs7353L (Appellant) (Respondent)

Section 139(1)Section 36(1)(va)Section 43B

…ments of various Hon’ble Courts and taken a considered decision on this issue. 12. With regard to the precedentiary value in deciding the issue before us, we have gone through the following judgments: The Hon’ble Allahabad High Court in K. N. Agarwal v. CIT 189 ITR 769 held that, "Indeed, the orders of the Tribunal and the High Court are binding upon the Assessing officer and since he acts in a quasi judicial capacity, the discipline of such functioning demands that he should follow the decision of the Tribunal or the High Court, as the case may be. He cannot ignore merely on the ground that the Tribunal's ord…

RAJAN BANQUET PVT.LTD.,MORADABAD vs. ACIT-1, MORADABAD

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1427/DEL/2022[2020-21]Status: DisposedITAT Delhi04 Aug 2022AY 2020-21

Bench: Shri Saktijit Deyassessment Year: 2020-21

Section 139(1)Section 36(1)(va)Section 43B

…Courts and taken a considered decision on this issue. 12. With regard to the precedentiary value in deciding the issue before us, we have gone through the following judgments: 12 | P a g e AY: 2020-21 The Hon’ble Allahabad High Court in K. N. Agarwal v. CIT 189 ITR 769 held that, "Indeed, the orders of the Tribunal and the High Court are binding upon the Assessing officer and since he acts in a quasi judicial capacity, the discipline of such functioning demands that he should follow the decision of the Tribunal or the High Court, as the case may be. He cannot ignore merely on the ground that the Tribunal's ord…

TRUTECH CONSTRUCTIONS PVT LTD,NEW DELHI vs. DCIT CPC, BANGALORE

ITA 1913/DEL/2020[2018-19]Status: DisposedITAT Delhi01 Aug 2022AY 2018-19

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Respondent: Sh. M. Baranwal, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Anubhav Sharma, Judicial Member Sl. ITA/IT(SS)A/ Appellant Respondent A.Y. Assessee by No. CO No. 1. 1754/Del/2020 Toshiba Water DCIT, 2017-18 Sh. Manish Solutions & Services Circle-27(2), Malik, Adv. Pvt. Ltd., D-19, New Delhi Kalkaji, New Delhi- 110019 PAN-AABCU4368H 2. 1772/Del/2020 Vikas Publishing House DCIT, 2018-19 Ms. Richa Pvt. Ltd., A-27, 2nd CPC, Chawla, CA Floor, Mohan Co- Bengaluru operative Estate, New Delhi-110044 PAN-AAACV0006A 3. 1831/Del/2020 Tech Auto Pvt. Ltd., DCIT, 2018-19 Sh. As…

UTTAM INDUSTRIAL ENGINEERING PRIVATE LIMITED,NEW DELHI vs. DCIT CIRCLE-25(1), NEW DELHI

ITA 1911/DEL/2020[2018-19]Status: DisposedITAT Delhi01 Aug 2022AY 2018-19

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Respondent: Sh. M. Baranwal, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Anubhav Sharma, Judicial Member Sl. ITA/IT(SS)A/ Appellant Respondent A.Y. Assessee by No. CO No. 1. 1754/Del/2020 Toshiba Water DCIT, 2017-18 Sh. Manish Solutions & Services Circle-27(2), Malik, Adv. Pvt. Ltd., D-19, New Delhi Kalkaji, New Delhi- 110019 PAN-AABCU4368H 2. 1772/Del/2020 Vikas Publishing House DCIT, 2018-19 Ms. Richa Pvt. Ltd., A-27, 2nd CPC, Chawla, CA Floor, Mohan Co- Bengaluru operative Estate, New Delhi-110044 PAN-AAACV0006A 3. 1831/Del/2020 Tech Auto Pvt. Ltd., DCIT, 2018-19 Sh. As…

TRUTUFF FACILITY MANAGEMENT PRIVATE LIMITED,NEW DELHI vs. DCIT CPC, BANGALORE

ITA 1851/DEL/2020[2018-19]Status: DisposedITAT Delhi01 Aug 2022AY 2018-19

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Respondent: Sh. M. Baranwal, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Anubhav Sharma, Judicial Member Sl. ITA/IT(SS)A/ Appellant Respondent A.Y. Assessee by No. CO No. 1. 1754/Del/2020 Toshiba Water DCIT, 2017-18 Sh. Manish Solutions & Services Circle-27(2), Malik, Adv. Pvt. Ltd., D-19, New Delhi Kalkaji, New Delhi- 110019 PAN-AABCU4368H 2. 1772/Del/2020 Vikas Publishing House DCIT, 2018-19 Ms. Richa Pvt. Ltd., A-27, 2nd CPC, Chawla, CA Floor, Mohan Co- Bengaluru operative Estate, New Delhi-110044 PAN-AAACV0006A 3. 1831/Del/2020 Tech Auto Pvt. Ltd., DCIT, 2018-19 Sh. As…

TECH AUTO PVT LTD,NEW DELHI vs. DCIT CPC, BANGALORE

ITA 1831/DEL/2020[2018-19]Status: DisposedITAT Delhi01 Aug 2022AY 2018-19

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Respondent: Sh. M. Baranwal, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Anubhav Sharma, Judicial Member Sl. ITA/IT(SS)A/ Appellant Respondent A.Y. Assessee by No. CO No. 1. 1754/Del/2020 Toshiba Water DCIT, 2017-18 Sh. Manish Solutions & Services Circle-27(2), Malik, Adv. Pvt. Ltd., D-19, New Delhi Kalkaji, New Delhi- 110019 PAN-AABCU4368H 2. 1772/Del/2020 Vikas Publishing House DCIT, 2018-19 Ms. Richa Pvt. Ltd., A-27, 2nd CPC, Chawla, CA Floor, Mohan Co- Bengaluru operative Estate, New Delhi-110044 PAN-AAACV0006A 3. 1831/Del/2020 Tech Auto Pvt. Ltd., DCIT, 2018-19 Sh. As…

VIKAS PUBLISHING HOUSE PRIVATE LIMITED,NEW DELHI vs. DCIT CPC, BENGALURU

ITA 1772/DEL/2020[2018-19]Status: DisposedITAT Delhi01 Aug 2022AY 2018-19

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Respondent: Sh. M. Baranwal, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Anubhav Sharma, Judicial Member Sl. ITA/IT(SS)A/ Appellant Respondent A.Y. Assessee by No. CO No. 1. 1754/Del/2020 Toshiba Water DCIT, 2017-18 Sh. Manish Solutions & Services Circle-27(2), Malik, Adv. Pvt. Ltd., D-19, New Delhi Kalkaji, New Delhi- 110019 PAN-AABCU4368H 2. 1772/Del/2020 Vikas Publishing House DCIT, 2018-19 Ms. Richa Pvt. Ltd., A-27, 2nd CPC, Chawla, CA Floor, Mohan Co- Bengaluru operative Estate, New Delhi-110044 PAN-AAACV0006A 3. 1831/Del/2020 Tech Auto Pvt. Ltd., DCIT, 2018-19 Sh. As…

TOSHIBA WATER SOLUTIONS & SERVICES PVT LTD,NEW DELHI vs. DCIT CIRCLE-27(2), NEW DELHI

ITA 1754/DEL/2020[2017-18]Status: DisposedITAT Delhi01 Aug 2022AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Respondent: Sh. M. Baranwal, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Anubhav Sharma, Judicial Member Sl. ITA/IT(SS)A/ Appellant Respondent A.Y. Assessee by No. CO No. 1. 1754/Del/2020 Toshiba Water DCIT, 2017-18 Sh. Manish Solutions & Services Circle-27(2), Malik, Adv. Pvt. Ltd., D-19, New Delhi Kalkaji, New Delhi- 110019 PAN-AABCU4368H 2. 1772/Del/2020 Vikas Publishing House DCIT, 2018-19 Ms. Richa Pvt. Ltd., A-27, 2nd CPC, Chawla, CA Floor, Mohan Co- Bengaluru operative Estate, New Delhi-110044 PAN-AAACV0006A 3. 1831/Del/2020 Tech Auto Pvt. Ltd., DCIT, 2018-19 Sh. As…

HANS RUBBER & SPORTS PRIVATE LIMITED,MEERUT vs. DCIT, CIRCLE-1, MEERUT

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 915/DEL/2021[2019-20]Status: DisposedITAT Delhi29 Jul 2022AY 2019-20

Bench: Shri Saktijit Deyassessment Year: 2019-20

Section 139(1)Section 36(1)Section 36(1)(va)Section 43B

…ments of various Hon’ble Courts and taken a considered decision on this issue. 12. With regard to the precedentiary value in deciding the issue before us, we have gone through the following judgments: The Hon’ble Allahabad High Court in K. N. Agarwal v. CIT 189 ITR 769 held that, "Indeed, the orders of the Tribunal and the High Court are binding upon the Assessing officer and since he acts in a quasi judicial capacity, the discipline of such functioning 13 AY: 2019-20 demands that he should follow the decision of the Tribunal or the High Court, as the case may be. He cannot ignore merely on the ground that t…

PUSHPA SHARMA,HARYANA vs. ITO, WARD-2(1), FARIDABAD

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1473/DEL/2021[2018-19]Status: DisposedITAT Delhi29 Jul 2022AY 2018-19

Bench: Shri Saktijit Deyassessment Year: 2018-19

Section 139(1)Section 3Section 36(1)(va)Section 43B

…Hon’ble Courts and taken a considered decision on this issue. 12. With regard to the precedentiary value in deciding the issue before us, we have gone through the following judgments: 13 AY: 2018-19 The Hon’ble Allahabad High Court in K. N. Agarwal v. CIT 189 ITR 769 held that, "Indeed, the orders of the Tribunal and the High Court are binding upon the Assessing officer and since he acts in a quasi judicial capacity, the discipline of such functioning demands that he should follow the decision of the Tribunal or the High Court, as the case may be. He cannot ignore merely on the ground that the Tribunal's ord…

FLYING FABRICATION,NEW DELHI vs. ITO,WARD 1(4), GURGAON

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1545/DEL/2022[2017-18]Status: DisposedITAT Delhi28 Jul 2022AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2017-18 M/S. Flying Fabrication, Vs. Income Tax Officer, The Tax Chambers Advocates Ward-1(4) & Legal Advisors, C-177, Gurgaon Defence Colony, Lgf, New Delhi Pan :Aadff9825H (Appellant) (Respondent)

Section 139(1)Section 36(1)(va)Section 43B

…ts of various Hon’ble Courts and taken a considered decision on this issue. 12. With regard to the precedentiary value in deciding the issue before us, we have gone through the following judgments: 13 The Hon’ble Allahabad High Court in K. N. Agarwal v. CIT 189 ITR 769 held that, "Indeed, the orders of the Tribunal and the High Court are binding upon the Assessing officer and since he acts in a quasi judicial capacity, the discipline of such functioning demands that he should follow the decision of the Tribunal or the High Court, as the case may be. He cannot ignore merely on the ground that the Tribunal's ord…

RAMA ROLLER FLOUR MILLS ,MEERUT vs. ITO, WARD-1(1)(1), MEERUT

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1477/DEL/2021[2018-19]Status: DisposedITAT Delhi28 Jul 2022AY 2018-19

Bench: Shri Saktijit Deyassessment Year: 2018-19

Section 139(1)Section 3Section 36(1)(va)Section 43B

…Hon’ble Courts and taken a considered decision on this issue. 12. With regard to the precedentiary value in deciding the issue before us, we have gone through the following judgments: 13 AY: 2018-19 The Hon’ble Allahabad High Court in K. N. Agarwal v. CIT 189 ITR 769 held that, "Indeed, the orders of the Tribunal and the High Court are binding upon the Assessing officer and since he acts in a quasi judicial capacity, the discipline of such functioning demands that he should follow the decision of the Tribunal or the High Court, as the case may be. He cannot ignore merely on the ground that the Tribunal's ord…

FARIDABAD SERVICE STATION,HARYANA vs. ITO, WARD-30(4), DELHI

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1472/DEL/2021[2019-20]Status: DisposedITAT Delhi26 Jul 2022AY 2019-20

Bench: Shri Saktijit Deyassessment Year: 2019-20

Section 139(1)Section 36(1)(va)Section 43B

…ments of various Hon’ble Courts and taken a considered decision on this issue. 12. With regard to the precedentiary value in deciding the issue before us, we have gone through the following judgments: The Hon’ble Allahabad High Court in K. N. Agarwal v. CIT 189 ITR 769 held that, "Indeed, the orders of the Tribunal and the High Court are binding upon the Assessing officer and since he acts in a quasi judicial capacity, the discipline of such functioning demands that he should follow the decision of the Tribunal or the High Court, as the case may be. He cannot ignore merely on the ground that the Tribunal's ord…

RAVINDRA NATH SAHNI,NEW DELHI vs. ACIT CPC, NEW DELHI

ITA 1784/DEL/2020[2019-20]Status: DisposedITAT Delhi13 Jul 2022AY 2019-20

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 1784/Del/2020 : Asstt. Year : 2019-20 Ravindra Nath Saini, Vs Acit, 51, Pashim Marg, Vsant Vihar, Cpc, New Delhi-110057 New Delhi (Appellant) (Respondent) Pan No. Abjps2875D Assessee By : Sh. A. K. Batra, Ca Revenue By : Sh. Shankar Gupta, Sr. Dr Date Of Hearing: 07.07.2022 Date Of Pronouncement: 13.07.2022

For Appellant: Sh. A. K. Batra, CAFor Respondent: Sh. Shankar Gupta, Sr. DR
Section 139(1)Section 2Section 28Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Saktijit Dey, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1784/Del/2020 : Asstt. Year : 2019-20 Ravindra Nath Saini, Vs ACIT, 51, Pashim Marg, Vsant Vihar, CPC, New Delhi-110057 New Delhi (APPELLANT) (RESPONDENT) PAN No. ABJPS2875D Assessee by : Sh. A. K. Batra, CA Revenue by : Sh. Shankar Gupta, Sr. DR Date of Hearing: 07.07.2022 Date of Pronouncement: 13.07.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of ld. CIT(A), Delhi-10 dated 02.09.2…

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