https://www.taxtmi.com/caselaws?id=62545 The Tribunal dismissed the reference applications, emphasizing the importance of upholding judicial discipline and following higher authorities' orders to avoid unnecessary litigation. The case highlighted the significance of legal sanction in assessments, the binding nature of appellate orders, and the need for efficient tax administration to prevent undue harassment to taxpayers. en-us Tue, 26 Apr 1994 00:00:00 +0530 Thu, 20 Jan 2011 13:20:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62545 The Tribunal dismissed the reference applications, emphasizing the importance of upholding judicial discipline and following higher authorities' orders to avoid unnecessary litigation. The case highlighted the significance of legal sanction in assessments, the binding nature of appellate orders, and the need for efficient tax administration to prevent undue harassment to taxpayers. Case-Laws Income Tax Tue, 26 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62545