https://www.taxtmi.com/circulars?id=9676 Where a tribunal decision follows an earlier High Court ruling and the department's appeal on that point is pending, file a Special Leave Petition under Article 136 directly from the tribunal order rather than re raising the issue before the High Court. File within ninety days of service of the tribunal order and include a certificate of service and the copy of the served order. If the tribunal decision raises both issues covered by existing High Court precedent and other issues, seek a Reference to the High Court on all issues to avoid piecemeal progression to the Supreme Court. en-us Mon, 21 Apr 1986 00:00:00 +0530 Wed, 08 Jun 2011 13:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9676 Where a tribunal decision follows an earlier High Court ruling and the department's appeal on that point is pending, file a Special Leave Petition under Article 136 directly from the tribunal order rather than re raising the issue before the High Court. File within ninety days of service of the tribunal order and include a certificate of service and the copy of the served order. If the tribunal decision raises both issues covered by existing High Court precedent and other issues, seek a Reference to the High Court on all issues to avoid piecemeal progression to the Supreme Court. Circulars Income Tax Mon, 21 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9676