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2014 (2) TMI 518 - HC - Income TaxRecovery of dues - stay - attention was drawn to the Circular No.530 dated 6 March 1989 issued by the Central Boards for Direct Tax (CBDT) wherein it has been specifically provided that when the demand in dispute relates to an issue that had been decided in favour of the assessee in an earlier order by an Appellate Authority, then in such a situation, the assessee should not be treated as an assessee in default and stay should be granted. – Held that:- The Assessment Order dated 17 December 2013 ignores it on the ground that the view of the Tribunal is not tenable - In hierarchical system of jurisprudence, it is not open to the Lower Authority to ignore the binding decision of a Superior Authority unless the order of the Superior Authority has been stayed – the decision in Union of India v/s Kamlakshi Finance Corporation Ltd. [1991 (9) TMI 72 - SUPREME COURT OF INDIA] followed - The principles of judicial discipline require that the order of the higher appellate authorities should be followed unreservedly by the subordinate authorities. The mere fact that the order of the appellate authority is not “acceptable” to the department in itself an objectionable phrase and is the subject matter of an appeal can furnish no ground for not following it unless its operation has been suspended by a competent Court - If this healthy rule is not followed, the result will only be undue harassment to assessees and chaos in administration of tax laws - the revenue is keen in not giving petitioner its refund and are acting contrary to and in defiance of orders passed by the Appellate Authority - The CIT (A) to give a priority to the petitioner's appeal for the Assessment Year 2012-13 and hear the same as expeditiously as possible. - stay granted.
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