https://www.taxtmi.com/caselaws?id=6160 The Supreme Court allowed the appeal and remanded the matter back to the High Court for the assessment year 1991-1992, emphasizing the need for a comprehensive review of legal issues. The Court disagreed with the appellant's contention regarding the admissibility of the appeal for the second assessment year, affirming the High Court's decision based on clear precedent from the Patna High Court and the Supreme Court. The Court acknowledged the significant legal question raised by the impact of a subsequent Constitution Bench decision on earlier judgments, highlighting the importance of legal precedent and the evolving legal landscape in resolving disputes under the Income-tax Act, 1961. en-us Tue, 09 Aug 2005 00:00:00 +0530 Tue, 02 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6160 The Supreme Court allowed the appeal and remanded the matter back to the High Court for the assessment year 1991-1992, emphasizing the need for a comprehensive review of legal issues. The Court disagreed with the appellant's contention regarding the admissibility of the appeal for the second assessment year, affirming the High Court's decision based on clear precedent from the Patna High Court and the Supreme Court. The Court acknowledged the significant legal question raised by the impact of a subsequent Constitution Bench decision on earlier judgments, highlighting the importance of legal precedent and the evolving legal landscape in resolving disputes under the Income-tax Act, 1961. Case-Laws Income Tax Tue, 09 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6160