https://www.taxtmi.com/caselaws?id=2045 The judgment delivered by P.D.DINAKARAN, J. pertains to tax case appeals against the order of the Income-tax Appellate Tribunal for the assessment years 1996-97 and 1997-98. The main issue was whether the Tribunal was correct in holding that the order under Section 154 was wrong, despite the issue being settled by previous High Court and Supreme Court orders. The Court applied the principle established in a previous case and concluded that there was no substantial question of law for consideration. Consequently, the appeals were dismissed, reaffirming that certain issues settled by higher courts cannot be revisited under Section 154. en-us Thu, 21 Jun 2007 00:00:00 +0530 Sat, 02 Aug 2008 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2045 The judgment delivered by P.D.DINAKARAN, J. pertains to tax case appeals against the order of the Income-tax Appellate Tribunal for the assessment years 1996-97 and 1997-98. The main issue was whether the Tribunal was correct in holding that the order under Section 154 was wrong, despite the issue being settled by previous High Court and Supreme Court orders. The Court applied the principle established in a previous case and concluded that there was no substantial question of law for consideration. Consequently, the appeals were dismissed, reaffirming that certain issues settled by higher courts cannot be revisited under Section 154. Case-Laws Income Tax Thu, 21 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2045