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TMI Blog2022 (2) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... venue P.C. : WRIT PETITION NO.1153 OF 2021 1. Prayer clause (a) of the petition reads as under: (a) to issue a writ of certiorari or a writ in the nature of certiorari or any other appropriate writ, order or direction under Article 226 of the Constitution of India calling for the records of petitioner's case and after examining the legality and validity thereof, quash and set aside the impugned notices dated 28th August 2015 issued by respondent no.1 (Exhibit C) and consequent proceedings including the notice dated 8th March 2021 (Exhibit F) issued by respondent no.2 under section 201 of the Act for the assessment year 2014-15 and the consequent order dated 31st March 2021 (Exhibit M) passed under section 201 or the Act by respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her appellate authorities should be followed unreservedly by the subordinate authorities and the mere fact that the order of the appellate authority is not "acceptable" to the department and is the subject matter of an appeal can be no ground for not following it unless its operation has been suspended by a competent court. Paragraph 6 of Kamlakshi Finance (Supra) reads as under: "6. Sri Reddy is perhaps right in saying that the officers were not actuated by any mala fides in passing the impugned orders. They perhaps genuinely felt that the claim of the assessee was not tenable and that, if it was accepted, the Revenue would suffer. But what Sri Reddy overlooks is that we are not concerned here with the correctness or otherwise of their co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessees and chaos in administration of tax laws." It is not respondents' case either that the order passed by ITAT for A.Y.-2010-2011, which "is not acceptable to department", has been stayed or suspended by a competent court. 4. Mr. Vyas states in case the department succeeds in its appeal against order of ITAT then, the department should be permitted to recover the amount or penalty against the assessee concerned. We are not inclined to opine on this but we would only to say that it will be open to the department to take such steps as available in accordance with law. 5. In the circumstances, we have no hesitation to allow the petition in terms of prayer clause (a) as quoted above. 6. Petition disposed. WRIT PETITION NO.1430 OF ..... X X X X Extracts X X X X X X X X Extracts X X X X
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