Once High Court Decides, Lower Authorities Cannot Revisit the Same Issue: ITAT:

Once High Court Decides, Lower Authorities Cannot Revisit the Same Issue: ITAT

ITAT held that once the Gujarat HC quashes an assessment order and directs fresh proceedings, lower authorities cannot re-adjudicate the same matter.

ITAT Quashes CIT(A) Order After Gujarat HC Ruling

authorSaloni KumaridateApr 5, 2026
Last update on Jul 28, 2026
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Once High Court Decides, Lower Authorities Cannot Revisit the Same Issue: ITAT

ITAT held that once the Gujarat HC quashes an assessment order and directs fresh proceedings, lower authorities cannot re-adjudicate the same matter.

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Saloni Kumari

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Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
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