https://www.taxtmi.com/caselaws?id=6045 Where a Tribunal relies on an earlier High Court view that has since been disapproved by a later binding Supreme Court decision, the controversy is not treated as finally settled and a referable question of law arises. The Supreme Court held that the Tribunal could not refuse reference on the footing that the issue was already concluded by the earlier view, because the later decision had undermined its basis. The Tribunal was therefore directed to draw up a statement of case and refer the question to the High Court, and the contrary order was set aside. en-us Wed, 06 Dec 2000 00:00:00 +0530 Tue, 28 Aug 2018 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6045 Where a Tribunal relies on an earlier High Court view that has since been disapproved by a later binding Supreme Court decision, the controversy is not treated as finally settled and a referable question of law arises. The Supreme Court held that the Tribunal could not refuse reference on the footing that the issue was already concluded by the earlier view, because the later decision had undermined its basis. The Tribunal was therefore directed to draw up a statement of case and refer the question to the High Court, and the contrary order was set aside. Case-Laws Income Tax Wed, 06 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6045