Revenue appeal on covered issue failed after connected appeals were dismissed and the Tribunal's consent-based order was upheld.

The Supreme Court considered whether the Revenue's challenge could survive after connected appeals on the same dispute had already been dismissed and the Tribunal had allowed the assessee's appeal on the basis of an earlier decision covering the issue. It accepted that the Tribunal proceeded on a consent order and on the footing that the matter was already settled in the assessee's favour, and it did not accept the Revenue's objection that the concession before the Tribunal was non-binding or that the notification was materially different. The appeal was dismissed.

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Issues: Whether the Revenue's appeal was liable to be dismissed in view of the earlier dismissal of connected appeals and the Tribunal's view that the dispute was covered in favour of the assessee.

Analysis: The appeal arose from a consent order of the Tribunal which had set aside the impugned order and allowed the assessee's appeal on the footing that the issue was covered by an earlier Tribunal decision. The connected Revenue appeals against that earlier decision had already been dismissed. The Court did not accept the contention that the concession made before the Tribunal was not binding on the Revenue or that the notification involved was different.

Conclusion: The appeal was dismissed.

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