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2002 (7) TMI 86 - HC - Income Tax
Appeal To CIT(A), Powers Of CIT(A), Appeal To Appellate Tribunal - "(i) Whether, on the facts and in the circumstances of the case, the Tribunal once having held that its decisions are binding on the lower authorities, was right in not setting aside the order of the Commissioner of Income-tax (Appeals) in which the Commissioner of Income-tax (Appeals) had refused to follow the order of the Tribunal? - (ii) Whether, on the facts and in the circumstances of the case, the Tribunal was right in not allowing the appeal on the preliminary issue regarding binding nature of orders of the Tribunal on lower authorities and instead dismissing the appeal on the basis of the grounds which were raised 'without prejudice' to the grounds regarding preliminary issue? - (iii) Whether, on the facts and in the circumstances of the case, the Tribunal was right in reviewing its own decision in the case of Arihant Builders, Developers and Investors Pvt. Ltd. particularly when a reference arising out of the said order was already pending before the court? And whether the Tribunal is right in relying upon the decision in the case of Distributors (Baroda) Pvt. Ltd. v. Union of India?