Section 158AB of the Income Tax Act
The decision most relied on for Section 158AB is Shree Chamundi Mopeds Ltd. v. Church of South India Trust Association (3 SCC 1), cited in 267 of the 50 judgments on BharatTax that turn on this section.
Leading authorities on Section 158AB
If an issue has been decided by a competent court or bench, and that decision remains undisturbed by a higher court, subsequent appeals on the same issue can be dismissed as being covered by the earlier judgment, underscoring judicial discipline.
An Income-tax Tribunal, operating anywhere in the country, must respect and follow the law laid down by any High Court, even if it is a non-jurisdictional High Court, as long as there is no contrary decision from another High Court on that specific legal point. The law declared by such a High Court is considered the final law of the land for the Tribunal.
The Income Tax Appellate Tribunal (ITAT) must follow the decision of a higher judicial authority, including a non-jurisdictional High Court, over its own earlier decisions, respecting the hierarchical judicial system. When conflicting decisions from non-jurisdictional High Courts exist without guidance from the jurisdictional High Court, the view more favorable to the assessee should be adopted.
Judgments on Section 158AB
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