When ITAT Doubts High Court Decision

By Vijay Kumar

IN a recent decision, the ITAT doubted the decision of the High Court on an issue before it. It was actually not a doubt, but a clear opinion different from that of the High Court.

What does the Tribunal do? ITAT held that it is bound by the decision of the High Court and decided the matter accordingly. The Tribunal observed, "the foregoing discussion which represents our humble opinion in the matter, is only to project the view point of Revenue, for consideration of the Hon'ble Court in appropriate proceedings."

This is judicial discipline - maybe the revenue officers should learn.