https://www.taxtmi.com/caselaws?id=325692 Where appeals raise issues already decided by a coordinate High Court, judicial comity requires due deference unless distinguishing features exist. The Court accepted the reasoning of the Punjab and Haryana High Court in ITA No. 261 of 2012 and connected matters, found the issues in the present appeals to be similar, and applied the Supreme Court principle that coordinate High Court rulings should ordinarily be followed. It also noted that Sections 10 and 11 CPC support restraint against conflicting orders between the same parties. On that basis, the appeals were disposed of in conformity with the earlier High Court decision, along with pending applications. en-us Wed, 16 Mar 2016 00:00:00 +0530 Fri, 25 Mar 2016 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325692 Where appeals raise issues already decided by a coordinate High Court, judicial comity requires due deference unless distinguishing features exist. The Court accepted the reasoning of the Punjab and Haryana High Court in ITA No. 261 of 2012 and connected matters, found the issues in the present appeals to be similar, and applied the Supreme Court principle that coordinate High Court rulings should ordinarily be followed. It also noted that Sections 10 and 11 CPC support restraint against conflicting orders between the same parties. On that basis, the appeals were disposed of in conformity with the earlier High Court decision, along with pending applications. Case-Laws Income Tax Wed, 16 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325692