Answers On Topic: binding nature of order of Tribunal
PF/ESI deposited after due dates of respective Acts but before due date of filing ITR for A.Y. prior to A.Y. 21-22. Jurisdictional ITAT, Indore Bench consistently deleted the additions made on the above issue, holding that amendments made by Finance Bill 2021 on the above issues are not applicable before 31.03.2021. No subsequent order of Jurisdictional High Court of MP Revision u/s 264 filed before Jurisdictional P.C.I.T. Indore. Query Whether the order of Jurisdictional ITAT are binding in Revision u/s 264? Whether different view can be taken? Citation Please Thanks & Regards
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Binding nature of Jurisdictional ITAT order in revision u/s 264 of IT Act 1961