https://www.taxtmi.com/caselaws?id=6540 A remand for fresh disposal in accordance with law does not bind the Income-tax Officer to an earlier High Court obiter reference where later binding decisions of the Supreme Court exist on the same point. On remand, the Officer must decide the matter anew and take due note of all subsequent authoritative pronouncements, while the High Court's informational observation does not create a fetter against considering those later rulings. The Tribunal's remand, as sustained, therefore leaves the issue open for fresh adjudication under the governing legal principles. en-us Mon, 10 Dec 1990 00:00:00 +0530 Thu, 30 Aug 2018 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6540 A remand for fresh disposal in accordance with law does not bind the Income-tax Officer to an earlier High Court obiter reference where later binding decisions of the Supreme Court exist on the same point. On remand, the Officer must decide the matter anew and take due note of all subsequent authoritative pronouncements, while the High Court's informational observation does not create a fetter against considering those later rulings. The Tribunal's remand, as sustained, therefore leaves the issue open for fresh adjudication under the governing legal principles. Case-Laws Income Tax Mon, 10 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6540