In case of grievance what recourse does one have?
One can approach the Income-tax Appellate Tribunal. However, a decision by a High Court is binding on all assessees, the Tribunal and the Income-tax authorities that fall under its jurisdiction. The High Court decision can be over-ruled by a higher authority i.e. the Supreme Court. Supreme Court decision becomes a law and is binding on all the Courts, Appellate Tribunals, the Income-tax Authorities and all the assessees.
