Commissioner Of Income-Tax vs B.R. Constructions on 19 June, 1992
8. So far as the assessee's reliance on learned
coordinate bench foregoing decision (supra) is concerned, we
hold the same to be per inquirium only since not adopting
stricter interpretation in above terms. Case law CIT vs. B.R.
Constructions [1993] 202 ITR 333 (AP) holds that a judicial
decision ceases to be a binding precedent in such a factual
backdrop. We accordingly uphold the CIT(A)'s action rejecting
the assessee's lower appeal against sec.139(9) order as not
maintainable u/sec.246A of the Act. Rejected accordingly.