High Court allows new arguments in appeal despite previous decision

The Bombay High Court decided to fix the appeal for hearing before the same Bench that made the earlier decision, allowing the respondent assessee to present certain judgments and arguments not previously considered, despite the appellant revenue's argument that the matter was covered by a previous court decision.

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The Bombay High Court's judgment in 2013 (7) TMI 1003 involved an appeal related to income tax. The appellant revenue argued that the matter was covered by a previous decision of the court. The respondent assessee requested to present certain judgments and arguments not considered before. The court decided to fix the appeal for hearing before the same Bench that made the earlier decision.

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