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2021 (8) TMI 13 - AT - Income TaxDisallowance u/s 14A - Suo moto disallowance made by assessee - HELD THAT:- On the facts as narrated above it is clear that ITAT in assessee's own case for earlier years has restricted the disallowance to the suo moto disallowance made by the assessee. There is no change in the facts and circumstances of the case. No reason whatsoever has been attributed by the assessing officer or CIT(A) as to why the suomoto disallowance by the assessee is not appropriate. CIT(Appeals) has referred to the decision of Supreme Court in Maxopp [2018 (3) TMI 805 - SUPREME COURT] for the proposition referred above. From the reference to the honourable Supreme Court by the learned CIT(Appeals), we fail to understand how the same supports the case of the revenue here that without assigning any reason whatsoever as to why the suomoto disallowance proposed by the assessee on the facts of this case is to be rejected. Furthermore by choosing not to follow the ITAT decision in assessee's own case [2015 (11) TMI 1057 - ITAT MUMBAI] learned CIT(Appeals) has displayed scant regard to the principle of judicial discipline. For these reasons narrated above the order of learned CIT(Appeals) cannot be sustained. We set aside the order of authorities below and direct that the suomoto disallowance proposed by the assessee in the submissions above - Decided partly in favour of assessee.
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