Appeal tribunal must consider all decisions cited

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Gujarat High Court, while adjudicating in an appeal against a decision by the Income Tax Appellate Tribunal (ITAT), Rajkot Bench, has held that whenever any decision has been relied on and/or cited by the assessee or any other party, the authority or tribunal hearing the case is bound to consider and/or deal with the decision cited and state whether it is applicable on the facts and in the circumstances of the case being heard.

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The dispute digest is compiled by Bhasin & Co, Advocates, a corporate law firm based in New Delhi. The authors can be contacted at [email protected] or [email protected] Readers should not act on the basis of this information without seeking professional legal advice.