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TMI Blog2016 (5) TMI 949X X X X Extracts X X X X X X X X Extracts X X X X ..... ses of Section 14A should be discarded was only obiter dicta and therefore not a binding precedent as far as the ITAT was concerned? - ITAT deleted the disallowance - Held that:- Decision of the Maxopp Investment (supra) specific to the issue of AO having to record reasons prior to making a disallowance under Section 14-A of the Act has been consistently followed not only by this Court in subseque ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cate ORDER CM No. 17436 of 2016 (for condonation of delay) 1. For the reasons stated therein, the delay in filing the appeal is condoned. 2. The application is disposed of. ITA No. 310 of 2016 3. This appeal by the Revenue is directed against the order dated 31st July 2015 passed by the Income Tax Appellate Tribunal ( ITAT ) in ITA No. 1896/Del/2013 for the Assessment Year ( A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o entertain the above plea. The above decision of the Maxopp Investment (supra)specific to the issue of AO having to record reasons prior to making a disallowance under Section 14-A of the Act has been consistently followed not only by this Court in subsequent decisions but by the ITAT as well. In any event, the Court is informed that the Revenue's Special Leave Petition against the decision i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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