COMNR.OF INCOME TAX vs. NEELACHAL ISPAT NIGA

Appeals are dismissed

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

5 7. It is also submitted that an Assessing Officer will not be in a position to over look the directions that had been earlier issued by the Commissioner, a Superior Officer and in this state of affairs, the Tribunal instead of remanding the matter on such question, and for overlooking the direction of the Commissioner, it should have proceeded