Later SC ruling cannot render an act done in compliance of a court order a statutory default

A subsequent Apex Court ruling on the substantive issue cannot retrospectively make an act done in compliance of a binding judicial order a statutory default In a recent judgment, ITAT Agra has held that a subsequent order passed by the Hon’ble Apex Court in respect of the substantive legal decision may not retrospectively convert an act performed in obedience to the binding judicial command into a statutory default. ABCAUS Case Law Citation:5240 (2026) (10) abacus.in ITAT In the instant case, the assessee had challenged the order passed by the CIT(A) in confirming the action of the Assessing Officer (AO) in The post Later SC ruling cannot render an act done in compliance of a court order a statutory default appeared first on Abcaus.