Decision of HC having jurisdiction over AO to be followed by NFAC
Court :
ITAT Agra
Brief :
The Hon’ble ITAT, Agra in M/S Mahadev Cold Storage v. Assessing Officer [ITA No. 41 & 42/Agr/2021 and ITA No. 20 & 21/Agr/2021 dated June 14, 2021] held that the National Faceless Appeal Centre ('NFAC') should follow and apply the decision of jurisdictional High Court having jurisdiction over Assessing Officer ('AO') before passing any appellate order by way of draft or final appellate order. Any relief should not be refused to assessee by NFAC merely because there was some conflicting decision of non-jurisdictional High Court.
Citation :
ITA No. 41 & 42/Agr/2021 and ITA No. 20 & 21/Agr/2021 dated June 14, 2021
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Bimal Jain
Published in GST
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