The Assessing Officer has not given an effect to the order of the Tribunal even after eight years of passing of the order by the Appellate Tribunal . On writ the High Court directed the Assessing officer to give effect of the Order of Tribunal within a period of one month from the receipt of the certified copy of this judgment.-Non compliance of the order the Assessing Officer made liable to pay cost of Rs ,25000. From his salary . ( AY. 2003 -04 )
Mohanachandan Nair, B. v . A CIT ( 2021 ) 197 DTR 217/ 318 CTR 495 (Ker) (HC)
S. 80HHC : Export business – Order not given effect even after eight years of passing the order- The Assessing Officer was directed to give effect of the Order of Tribunal within a period of one month from the receipt of the certified copy of this judgment.-Non compliance of the order the Assessing Officer made liable to pay cost of Rs ,25000. From his salary [ S. 254 (1), Art . 226 ]