Jt.Cit (Osd)-Cc- 1(4), Mumbai vs Aditya Birla Nuvo Ltd (Since ... on 17 November, 2025
The learned DR hasfurther submitted that the
decision of Hon'ble Delhi High Court in case ofDCM Shriram Ltd. (supra) and other
decisions having not taken note of the overriding effect of section 80A(6) of the Act, are
per incuriam and aresub-silentio on the issue of applicability of section 80IA(6) of the
Act and hence, will not constitute binding precedents. In my considered opinion, such
contention of learned DR is unacceptable for the simple reason that ITAT being at a
lower level in the judicial hierarchy than High Courts, does not have the power or
competence to question the correctness of a judgment rendered by Hon'ble High Court or
declareit as per incuriam. The correctness or otherwise of a judgment of Hon'ble High
Court can be tested by an aggrieved party before the highest court and not before the
Tribunal.