https://www.taxtmi.com/caselaws?id=205207 The High Court upheld the Tribunal's decision, emphasizing that a quasi-judicial authority should not determine the rights or liabilities of a third party not involved in the proceedings. The Court highlighted the importance of jurisdictional boundaries and concluded that the observations made against the Mandi Parishad were unwarranted. Consequently, the Court dismissed the appeal by the revenue, finding the question raised to be lacking in merit. en-us Fri, 18 Feb 2011 00:00:00 +0530 Mon, 31 Oct 2011 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205207 The High Court upheld the Tribunal's decision, emphasizing that a quasi-judicial authority should not determine the rights or liabilities of a third party not involved in the proceedings. The Court highlighted the importance of jurisdictional boundaries and concluded that the observations made against the Mandi Parishad were unwarranted. Consequently, the Court dismissed the appeal by the revenue, finding the question raised to be lacking in merit. Case-Laws Income Tax Fri, 18 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205207