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TMI Blog2007 (12) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... ur of the assessee. 2. Briefly stated the circumstances leading upto the present proceedings can be understood as follows. The assessee before us is a university which was inter alia deducting tax at source on salaries and other benefits paid to its teaching as well as non-teaching staff. The AO noted that the assessee was providing accommodation to its teaching and non-teaching staff and in turn it was charging standard rent for the aforesaid accommodation. The standard rent, depending on the type of accommodation allotted to an employee, was calculated with reference to the basic pay. Similar was the position in the case of the assessee for financial year 2000-01. In the annual return of salaries furnished under s. 206 of the Act, the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... When the assessee carried the issue before the CIT(A) in the impugned year, it brought to the notice of the CIT(A) the order of the Tribunal dt. 4th May, 2005. The CIT(A), we find, has not followed the order of the Tribunal although it was on the same issue as was before him. Instead, the CIT(A) has chosen to follow his own earlier order dt. 9th July, 2004 in the case of the assessee, ostensibly which was for financial year 2000-01. Curiously, this order of the CIT(A) stood overruled by the order of the Tribunal dt. 4th May, 2005. For the reasons mentioned in the impugned order, the CIT(A) has chosen to follow his own order which stood overruled. To put it in brief, in the view of the CIT(A), the order of the Tribunal was incorrect and thu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial discipline has also received the unmistaken approval of the Hon'ble Supreme Court. A gainful reference in this regard can be made to the decision of the Supreme Court in the case of Union of India us. Kamlakshi Finance Corporation Ltd. (1991) 55 ELT 433 (SC). We deem it fit and proper to reproduce hereinafter the following extracts of the above decision: "The High Court has, in our view, rightly criticized this conduct of the Asstt. Collectors and the harassment to the assessee caused by the failure of these officers to give effect to the orders of the authorities higher to them in the appellate hierarchy. It cannot be too vehemently emphasized that it is of utmost importance that, in disposing of the quasi-judicial issues before them, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... follow the same unreservedly as has been opined by the Hon'ble Supreme Court. Be that as it may, we have extracted the relevant observations of the Hon'ble Supreme Court, which are authoritative and unambiguous and coming from the highest Court of the land, we do not find it necessary to add anything from our side to demonstrate the wrong approach of the CIT(A). The approach of the CIT(A) was in utter disregard to the expected norms of judicial discipline. The impression or anxiety of the CIT(A) that if he accepted the stand of the assessee, it would be violative of the laws as per his interpretation, cannot be a credible reason for him to disregard the binding nature of the order of the higher appellate authority which was pressed into se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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