[aaykarbhavan] AO is bound to follow order of CIT(A) unless it is set-aside or modified by higher authorities

AO is bound to follow order of CIT(A) unless it is set-aside or modified by higher authorities

April 2, 2015[2015] 55 taxmann.com 376 (Mumbai - Trib.)

IT : Order of lower judicial authority merges with that of appellate authorities and lower authority is bound to give effect to order of higher/appellate authority unless it has been set aside or modified, as case may be, by higher/highest Court to said appellate authority

 

Regards

Prarthana Jalan

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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

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