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TMI Blog2014 (8) TMI 954X X X X Extracts X X X X X X X X Extracts X X X X ..... hule, D.R. ORDER Sanjay Garg (Judicial Member).- The present appeal has been filed by the Revenue against the order of the Commissioner of Income-tax (Appeals) (hereinafter referred to as the CIT (A)) dated February 26, 2013 relevant to the assessment year 2010-11. 2. The Revenue has taken the following grounds of appeal : &nbs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epresentatives of both parties and have also gone through the records. A perusal of the above grounds of appeal reveals 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 presen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the matter before the hon'ble High Court. For this relevant assessment year also, the learned Commissioner of Income-tax (Appeals) observed that since the issue of claim of deduction under section 80-IB(4) has been consistently decided by the appellate authorities up to the level of the Tribunal, hence he, following the order of the Tribunal for the assessment year 2007-08 in the own case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ars 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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