https://www.taxtmi.com/caselaws?id=333079 The High Court held that the Commissioner's objections were not sustainable as the issue of the petitioner qualifying as an industrial undertaking eligible for deductions had been settled in previous years. Emphasizing consistency in judicial decisions, the Court questioned the reopening of resolved matters without new material facts. The Court found the directions to verify registration status and compliance unnecessary or already met. Consequently, the impugned notice was set aside, the rule was made absolute, and the petition was disposed of with corrections to the cause title. Justice Akil Kureshi delivered the judgment without separate opinions. en-us Mon, 26 Sep 2016 00:00:00 +0530 Sat, 22 Oct 2016 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333079 The High Court held that the Commissioner's objections were not sustainable as the issue of the petitioner qualifying as an industrial undertaking eligible for deductions had been settled in previous years. Emphasizing consistency in judicial decisions, the Court questioned the reopening of resolved matters without new material facts. The Court found the directions to verify registration status and compliance unnecessary or already met. Consequently, the impugned notice was set aside, the rule was made absolute, and the petition was disposed of with corrections to the cause title. Justice Akil Kureshi delivered the judgment without separate opinions. Case-Laws Income Tax Mon, 26 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333079