Binding earlier judgment applied; special leave petitions disposed of and assessing officers directed to follow that law.

Delay was condoned, and the special leave petitions were disposed of by applying the law laid down in the earlier judgment referred to in the order. The assessing officers were directed to act in accordance with that binding legal position, so the operative effect was that the prior ruling governed the Revenue's petitions and the assessment authorities had to follow it.

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Outcome: Delay condoned. The special leave petitions filed by the Revenue were disposed of by applying the law laid down in the earlier judgment referred to in the order, and the assessing officers were directed to act in accordance with that law.

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