Home › Income-Tax Act › Anjuman – E – Himayat – E – Islam v. ADIT (2021) 436 ITR 139 / 201 DTR 337 (Mad) (HC) Anjuman – E – Himayat – E – Islam v. ADIT (2021) 436 ITR 139 / 201 DTR 337 (Mad) (HC)

Anjuman – E – Himayat – E – Islam v. ADIT (2021) 436 ITR 139 / 201 DTR 337 (Mad) (HC) Anjuman – E – Himayat – E – Islam v. ADIT (2021) 436 ITR 139 / 201 DTR 337 (Mad) (HC)

Interpretation of taxing statutes – Precedent — Commissioner (Appeals) and Tribunal must follow decision of High Courts.

If the judgments and orders of the High Courts are applicable to the facts and circumstances of a case pending before the Commissioner (Appeals), he must follow them without any deviation. Similarly the Tribunal must also follow the judgments and orders of the High Courts.