Prior decisions control assessment disputes and render notices and assessment orders unsustainable where the issue is already covered.

Impugned notices and assessment-related orders were held unsustainable because the controversy was already covered by prior decisions on the same issue. The parties accepted that the petition for Assessment Year 2016-17 fell within those earlier rulings, and the Court granted relief accordingly. As a result, the notices, assessment order and all consequential proceedings were quashed and set aside in favour of the assessee.

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Issues: Whether the impugned notices and assessment-related orders were liable to be quashed as the petition was covered by prior decisions of the Court.

Analysis: The petition related to Assessment Year 2016-17. The parties accepted that the controversy stood covered by earlier decisions of the Court. On that basis, the Court granted relief in terms of those decisions and treated the impugned proceedings as unsustainable.

Conclusion: The impugned notices and orders were quashed and set aside, along with all consequential notices, assessment order and consequential orders, if any, in favour of the assessee.

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