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    <title>2006 (4) TMI 88 - MADHYA PRADESH High Court</title>
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    <description>The High Court allowed the application, directing the Tribunal to refer questions of law to the High Court for examination and resolution. The High Court emphasized judicial propriety, directing the Tribunal to address issues related to following High Court decisions, proper legal procedures, and conflicts between Tribunal decisions and High Court views. The Tribunal was instructed to refer questions concerning its refusal to follow the High Court&#039;s decision, correct procedures in such cases, and its authority to act against the assessee contrary to the High Court&#039;s stance.</description>
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      <description>The High Court allowed the application, directing the Tribunal to refer questions of law to the High Court for examination and resolution. The High Court emphasized judicial propriety, directing the Tribunal to address issues related to following High Court decisions, proper legal procedures, and conflicts between Tribunal decisions and High Court views. The Tribunal was instructed to refer questions concerning its refusal to follow the High Court&#039;s decision, correct procedures in such cases, and its authority to act against the assessee contrary to the High Court&#039;s stance.</description>
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