Precedent invocation: Department Counsel may assert High Court coverage to streamline argument, subject to departmental guidance. Whether Department Counsel may state before a High Court that a matter is covered by an earlier decision to save argument was considered; the Board examined the Ministry of Law's proposal, clarified its view, and endorsed that clarification to Commissioners of Income-tax as guidance for handling similar situations.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Precedent invocation: Department Counsel may assert High Court coverage to streamline argument, subject to departmental guidance.
Whether Department Counsel may state before a High Court that a matter is covered by an earlier decision to save argument was considered; the Board examined the Ministry of Law's proposal, clarified its view, and endorsed that clarification to Commissioners of Income-tax as guidance for handling similar situations.
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