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ITAT isn't empowered to resolve an issue which has already been decided by HC

September 12, 2019[2019] 109 130 (Delhi - Trib.)

INCOME TAX : Where an issue, which has already been decided by High Court, Tribunal is not empowered to touch up on any aspect of that matter while adjudicating Miscellaneous Application or even in a recalled order

• Thus, where aspect about taxability of amount received by assessee from franchisees towards advertisement contribution had been considered by High Court, Tribunal was precluded from dealing with any matter relating to aspect of that particular ground.
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