Agarwal v. CIT

189 ITR 769High Court1991#939 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 366,418 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

Prem Vehicles Pvt. Ltd., Agra vs. J.A.O., Ward-2(1)(5), Agra

In the result all the appeals filed by the

ITA 118/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…gments of various Hon’ble Courts and taken a considered decision on this issue. 2. 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…

Prem Auto Enterprises, Agra vs. J.A.O., Dy.CIT., Circle-1(1)(1), Agra

In the result all the appeals filed by the

ITA 117/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…gments of various Hon’ble Courts and taken a considered decision on this issue. 2. 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…

DCIT/ACIT Circle 2(1), Gwalior vs. Banmore Foam Private Limited, Gwalior

In the result all the appeals filed by the

ITA 9/AGR/2022[2019-20]Status: DisposedITAT Agra18 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…gments of various Hon’ble Courts and taken a considered decision on this issue. 2. 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…

Banmore Foam Private Limited, Gwalior vs. DCIT/ACIT, Gwalior

In the result all the appeals filed by the

ITA 8/AGR/2022[2018-19]Status: DisposedITAT Agra18 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…gments of various Hon’ble Courts and taken a considered decision on this issue. 2. 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…

Guide Foot Wear Co., Agra vs. J.A.O, C-1(1)(1), Agra

In the result all the appeals filed by the

ITA 2/AGR/2022[2018-19]Status: DisposedITAT Agra18 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…gments of various Hon’ble Courts and taken a considered decision on this issue. 2. 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…

Technocare Engineers, Jhansi vs. J.O. Circle-2(1)(1), Agra

In the result all the appeals filed by the

ITA 12/AGR/2022[2018-19]Status: DisposedITAT Agra18 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…gments of various Hon’ble Courts and taken a considered decision on this issue. 2. 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…

Suresh Chand Agrawal, Mathura vs. Dy.C.I.T., Circle-1(1)(1), Agra

In the result all the appeals filed by the

ITA 11/AGR/2022[2018-19]Status: DisposedITAT Agra18 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…gments of various Hon’ble Courts and taken a considered decision on this issue. 2. 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…

M/S C.D. International, Agra vs. Jurisdictional Assessing Officer, Circle-1(1)(1), Agra

In the result all the appeals filed by the

ITA 99/AGR/2021[2019-20]Status: DisposedITAT Agra18 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…gments of various Hon’ble Courts and taken a considered decision on this issue. 2. 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…

M/S C.D.International, Agra vs. Jurisdictional Assessing Officer, Circle-1(1)(1), Agra

In the result all the appeals filed by the

ITA 98/AGR/2021[2018-19]Status: DisposedITAT Agra18 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…gments of various Hon’ble Courts and taken a considered decision on this issue. 2. 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…

M/S Classic Traders, Agra vs. Jurisdictional Assessing Officer Ward-2(1)(1), Agra

In the result all the appeals filed by the

ITA 97/AGR/2021[2018-19]Status: DisposedITAT Agra18 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…gments of various Hon’ble Courts and taken a considered decision on this issue. 2. 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…

Satish Prakash Agarwal, Agra vs. DCIT, CPC, Bangalore

In the result all the appeals filed by the

ITA 95/AGR/2021[2018-19]Status: DisposedITAT Agra18 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…gments of various Hon’ble Courts and taken a considered decision on this issue. 2. 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…

Surender Kumar, Haryana vs. ADIT, CPC, Bangalore

ITA 1045/DEL/2021[2018-19]Status: DisposedITAT Delhi15 Mar 2022AY 2018-19

Bench: Sh. Saktijit Deydr. B. R. R. Kumar(Through Video Conferencing) Ita No. 1045/Del/2021 : Asstt. Year : 2018-19 Surender Kumar, Vs Adit, M Sahu & Associates, Ca, House No. Cpc, 651, 1St Floor, Sector-10A, Near Union Bangalore Bank Of India, Gurgaon, Haryana-122001 (Appellant) (Respondent) Pan No. Agupk6911C Assessee By : Sh. M. R. Sahu, Ca Revenue By : Sh. Umesh Takyar, Sr. Dr Date Of Hearing: 10.03.2022 Date Of Pronouncement: 15.03.2022

For Appellant: Sh. M. R. Sahu, CAFor Respondent: Sh. Umesh Takyar, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Saktijit Dey, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 1045/Del/2021 : Asstt. Year : 2018-19 Surender Kumar, Vs ADIT, M Sahu & Associates, CA, House No. CPC, 651, 1st Floor, Sector-10A, Near Union Bangalore Bank of India, Gurgaon, Haryana-122001 (APPELLANT) (RESPONDENT) PAN No. AGUPK6911C Assessee by : Sh. M. R. Sahu, CA Revenue by : Sh. Umesh Takyar, Sr. DR Date of Hearing: 10.03.2022 Date of Pronouncement: 15.03.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal…

Income Tax Officer-3(4), Kanpur vs. Shri Santosh Kumar Agarwal, Kanpur

In the result, the appeal of the Revenue is dismissed

ITA 153/LKW/2020[2014-15]Status: DisposedITAT Lucknow17 Feb 2022AY 2014-15

Bench: Shri T. S. Kapoor

Section 10(38)Section 143(3)Section 69A

…, Ward 35(3), Kolkata, on 15 November, 2017 in ITA No. 443/Kol/2017 for AY 2013- 14 held in exactly similar facts and circumstances that no addition can be made in the hands of appellant. Hon'ble Allahabad High Court in the case of K.N. Agarwal Vs. CIT (1991) 189 ITR 769 (All), relevant extract of the said judgment are given hereunder:- "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 can…

M/S Ambika Transport Co vs. Income Tax Officer

In the result, both the appeals by the assessee are dismissed

ITA 188/JAB/2013[2003-04]Status: DisposedITAT Jabalpur16 Feb 2022AY 2003-04

Bench: Sh. Sanjay Arora, Hon'Ble

Section 143(3)Section 260ASection 40Section 44A

…e accepted. The matter having been already decided by the Tribunal, the decision by the Hon’ble High Court would equally apply to this order as well. The proposition is well-settled, and for which I draw support from the decision in K.N. Agarwal v. CIT [1991] 189 ITR 769 (All). The law rather provides for avoidance of repetitive appeals, which procedure has not been adopted by the assessee. 4. In the result, both the appeals by the assessee are dismissed. Order pronounced in the Open Court on February 16, 2022 (Sanjay Arora) Accountant Member Dated: 16/02/2022 Aks/Sr. PS Copy of the Order forwarded to: 1. The Ap…

M/S Ambika Transport Co vs. Income Tax Officer

In the result, both the appeals by the assessee are dismissed

ITA 187/JAB/2013[2002-03]Status: DisposedITAT Jabalpur16 Feb 2022AY 2002-03

Bench: Sh. Sanjay Arora, Hon'Ble

Section 143(3)Section 260ASection 40Section 44A

…e accepted. The matter having been already decided by the Tribunal, the decision by the Hon’ble High Court would equally apply to this order as well. The proposition is well-settled, and for which I draw support from the decision in K.N. Agarwal v. CIT [1991] 189 ITR 769 (All). The law rather provides for avoidance of repetitive appeals, which procedure has not been adopted by the assessee. 4. In the result, both the appeals by the assessee are dismissed. Order pronounced in the Open Court on February 16, 2022 (Sanjay Arora) Accountant Member Dated: 16/02/2022 Aks/Sr. PS Copy of the Order forwarded to: 1. The Ap…

Income Tax Officer-1(3), Kanpur vs. Shri Raj Kumar Agarwal, Kanpur

In the result, both the appeals of the Revenue are dismissed

ITA 205/LKW/2020[2014-15]Status: DisposedITAT Lucknow17 Jan 2022AY 2014-15

Bench: Shri T.S. Kapoor

Section 10(38)Section 143(3)Section 69A

…O, Ward 35(3), Kolkata, on 15 November, 2017 in ITA No. 443/Kol/2017 for AY 2013-14 held in exactly similar facts and circumstances that no addition can be made in the hands of appellant. Hon'ble Allahabad High Court in the case of K.N. Agarwal Vs. CIT (1991) 189 ITR 769 (All), relevant extract of the said judgment are given hereunder:- "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 can…

Dy. Commissioner of Income Tax (Exemption), Lucknow vs. M/S U.P Forest Corporation, Lucknow

In the result, the appeal of the Revenue stands dismissed

ITA 574/LKW/2019[2016-17]Status: DisposedITAT Lucknow21 Sept 2021AY 2016-17

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2016-17

Section 11Section 12ASection 2(15)

…d order of the Hon'ble ITAT dated 16.01.2009 as outlined in para 5.1(d) as duly upheld by the Higher Judicial authorities is binding on the authorities below as held by the Hon'ble Jurisdictional Allahabad High Court in the Case of N. N. Agarwal v. CIT [1991] 189 ITR 769 wherein it has been 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…

Shrimati Ravinder Bawa, Jalandhar vs. Income Tax Officer Ward-2(3), Jalandhar

In the result, the appeal of the assessee is allowed

ITA 703/ASR/2019[2011-12]Status: DisposedITAT Amritsar14 Jul 2021AY 2011-12

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

Section 133(6)Section 143Section 143(3)Section 148Section 263Section 69A

…t the Commissioner with the power to invoke section 263(1) of the Act. Even if he is of the opinion that the order in question is prejudicial to the interest of the revenue.” 22.9 The judgment of Hon’ble Allahabad High Court in case of K.N. Agarwal Vs. C.I.T 189 ITR 769 as well as decision of Allahabad High Court in case of C.I.T. 17 Vs Lata Sunderlal 96 ITR 310(All), the decision of the Bombay high court in case of C.I.T Vs. Paul Brothers 216 ITR 548, the judgment of the Calcutta high court in case of Russel properties Private Ltd. Vs. CIT 109 ITR 229 are also relevant. “Where assessment order is in accordanc…

M/S Prabhakar Paper Mills Pvt.Ltd., Bhopal vs. Pr. CIT-2, Bhopal

In the result the impugned order u/s 263 of the Act dated 31

ITA 824/IND/2018[2007-08]Status: DisposedITAT Indore13 Jun 2019AY 2007-08

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08 Prabhakar Paper Mills Pvt. Pr. Cit-2 Ltd. बनाम/ F-101-102, “B” R.B. Rower, Bhopal Vs. Eden Garde Chuna Bhatti, Kolar Road, Bhopal (Appellant) (Revenue) Pan: Appellant By Shri S.S. Deshpande, Ca Respondent By Smt. Ashima Gupta, Cit-Dr Date Of Hearing: 06.06.2019 Date Of Pronouncement: 13.06.2019 आदेश / O R D E R Per Manish Borad, A.M: This Appeal At The Instance Of Assessee Pertaining To Assessment Year 2007-08 Is Directed Against The Order Of Pr. Commissioner Of Income Tax-2, Bhopal, (In Short ‘Pr. Cit’), Dated 31.07.2018 Framed U/S 263 Of The Income Tax Act 1961(Hereinafter Called As The ‘Act’).

Section 115JSection 143(3)Section 263Section 263(2)

…e may be real and substantial in certain cases but such situation cannot be provided for by judicial interpretation by courts but only by an appropriate agency (Russell Properties Pvt. Ltd. v. Addl. CIT [1977] 109 ITR 229 (Cal) and K. N. Agrawal v. CIT [1991] 189 ITR 769 (All). 16. Examining facts of the instant appeal, in the light of the above judgment of Hon'ble High Court of Gujarat we observe that the assessing officer was bound to follow the direction given by the Tribunal and it was not open for him to ignore the same and further he was also not permitted to deal with any other issue other than the direct…

DCIT, Rohtak vs. Sh. Pankaj Sachdeva, Rohtak

In the result, appeal filed by Revenue is dismissed

ITA 3609/DEL/2016[2012-13]Status: DisposedITAT Delhi19 Mar 2019AY 2012-13

Bench: Smt. Diva Singh & Shri Anadee Nath Misshra

For Appellant: Shri Sanjay Nath, CAFor Respondent: Ms. Ashima Neb, Sr. DR
Section 80I

…Nicco Corporation vs CIT (251 ITR 791), the Calcutta High Court has considered this vital aspect and has held that lower authorities are bound to accept the decision of appellate authorities without any reservation. K.N. Agrawal vs Commissioner Of Income-Tax 189 ITR 769 ( Allahabad) Since, the judgment delivered by the Hon’ble ITAT Delhi Bench in the case of Tirupati LPG Industries Ltd. vs. DCIT (2015) 167 TTJ 0713 is binding in the case of the appellant as jurisdiction over the case of the appellant lies with Hon’ble ITAT Delhi Bench, it is prayed that restricting the deduction claimed from 100% of profits clai…