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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 ..... e Assistant Collectors and the Appellate Collectors who function under the jurisdiction of the Tribunal. The principles of judicial discipline require that the orders of the higher 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 - As in Kamlakshi Finance [ 1991 (9) TMI 72 - SUPREME COURT ] High Court has, in our view, rightly criticised this conduct of the Assistant Collectors and the harassment to the assessee caused by the failure of these officers to give effect to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etition No.1153 of 2021 Mr. P. J. Pardiwalla, Senior Advocate i/b Mr. Paras S. Savla for Petitioner in Writ Petition (l) No.10778 of 2021 Mr. Parag Vyas a/w Mr. P. A. Narayanan and Ms Karuna Yadav for Respondents-Revenue 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jurisdiction and the order of the Tribunal is binding upon the Assistant Collectors and the Appellate Collectors who function under the jurisdiction of the Tribunal. The principles of judicial discipline require that the orders of the higher 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onable phrase - and is the subject matter of an appeal can furnish no ground for not following it unless its operation has been suspended by a competent court. If this healthy rule is not followed, the result will only be undue harassment to 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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