(14)The directions issued by the Approving Panel under sub-section (6)shall be binding on -(i)the assessee; and(ii)the [Principal Commissioner or Commissioner] [Substituted by Act 25 of 2014, section 4, for 'Commissioner' (w.e.f. 1-6-2013).] and the income-tax authorities subordinate to him,and notwithstanding anything contained in any other provision of the Act, no appeal under the Act shall lie against such directions.
