TMI Blog2014 (8) TMI 954X X X X Extracts X X X X X X X X Extracts X X X X ..... ouraged the attitude of the Department for filing appeals on the issues which have already been settled and decided in the appeals pertaining to prior assessment years in the case of the very assessee. The hon'ble Supreme Court in the case of Union of India v. Kamalakshi Finance Corporation [1991 (9) TMI 72 - SUPREME COURT OF INDIA], has categorically held that the principles of judicial discipline require that the orders of the higher appellate authorities should be followed unreservedly by the subordinate authorities. The hon'ble Supreme Court has further held that the mere fact that the order of the appellate authority is not "acceptable" to the Department-in itself is an objectionable phrase-and is not a ground for not following ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the issue relating to entitlement of the assessee of deduction under section 80-IB(4) has already been settled and decided by the Tribunal in the assessee's own case for the previous assessment year, i.e., assessment year 2007-08. 4. The Revenue has preferred the present appeal only on the ground that the Department has not accepted the order of the Tribunal and has contested the matter before the hon'ble Bombay High Court. The learned Commissioner of Income-tax (Appeals) in the impugned order has observed that the assessee has been claiming deduction under section 80-IB(4) since the assessment year 200405. The Department had rejected the assessee's claim for deduction under section 80-IB(4) from the assessment years 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pertaining to prior assessment years in the case of the very assessee. The hon'ble Supreme Court in the case of Union of India v. Kamalakshi Finance Corporation AIR 1992 SC 711, has categorically held that the principles of judicial discipline require that the orders of the higher appellate authorities should be followed unreservedly by the subordinate authorities. The hon'ble Supreme Court has further held that the mere fact that the order of the appellate authority is not acceptable to the Department-in itself is an objectionable phrase-and is not a ground for not following the same unless its operation has been suspended by a competent court. 6. In view of the above, we do not find any merit in the appeal of the Revenue as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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