Common question of law in connected appeals led to dismissal, leaving the assessee's position undisturbed.

Where a connected appeal had already been decided on the same question of law earlier the same day, the court followed that determination and dismissed the present appeal. The legal point applied was that consistency requires disposal of a later appeal in line with the binding answer already given on the common issue. As the question had been answered against the Revenue in the connected matter, the present appeal also failed, leaving the assessee's position undisturbed on that question.

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Issues: Whether the appeal was liable to be dismissed in view of the answer already given on the common question of law in the connected matter.

Analysis: The question of law raised in the appeal was stated to be similar to the question decided earlier the same day in the connected appeal, and that question had been answered against the Revenue.

Conclusion: The appeal was dismissed by following the earlier decision, with the result being against the Revenue and in favour of the assessee.

Final Conclusion: The dismissal of the appeal left the assessee's position undisturbed on the common question of law.

Ratio Decidendi: Where the same question of law has already been decided in a connected matter, the appeal may be disposed of consistently with that binding determination.

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