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1 - 4 of 4 (0.20 seconds)The Code of Civil Procedure, 1908
The Commissioner Of Income-Tax, West ... vs M/S. Vegetables Products Ltd on 29 January, 1973
On a query from the bench as to whether
the jurisdictional High Court i.e. Hon'ble Orissa High Court has
passed any orders in respect to the LIS before us. The Ld. DR fairly
conceded that there is no order of the Hon'ble Orissa High Court on
the issue in hand before us. It is well settled that when there is no
order of the Jurisdictional High Court on the issue before us, the
Tribunal will follow the order of the High Court which is in favour of
the assessee (CIT vs. Vegetable Products Ltd. 88 ITR 192 (SC)). In
such a scenario, we are inclined to follow the order of the Karnataka
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High Court which has been brought to our knowledge by the Ld.
Counsel for the assessee.
Tb And Id Hospital, Puri vs Ito-Tds(1), Bhubaneswar on 27 August, 2018
6. No contrary decision was filed by ld D.R. that the decision of the
Tribunal in the case of TB and ID Hospital (supra) is varied by any other
higher courts. Therefore, following the same, we delete the levy of late fee
u/s.234E of the Act and allow the appeals filed by the assessee.
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