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Commissioner Of Income-Tax vs Ram Baran Ram Nath on 1 February, 1974 cites

The Bhopal Sugar Industries Ltd vs The Income-Tax Officer, Bhopal on 2 September, 1960

5. It was urged before the Tribunal that the order passed by the Inspecting Assistant Commissioner was barred by limitation of two years provided in Section 275 of the Income-tax Act, 1961. To this contention the departmental representative's reply was that, as held by the Supreme Court in Bhopal Sugar Industries Ltd. v. Income-tax Officer, Bhopal, [1960] 40 ITR 618 (SC), the Inspecting Assistant Commissioner was duty bound to carry out the directions of a superior appellate authority, namely, the Tribunal. The Tribunal upheld this plea of the department and held that the Inspecting Assistant Commissioner was bound to pass an order as directed by the Tribunal.
Supreme Court of India Cites 6 - Cited by 175 - S K Das - Full Document
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