https://www.taxtmi.com/caselaws?id=16825 A prior Tribunal direction setting aside an assessment and requiring fresh disposal in accordance with law was treated as binding for the later assessment year. The assessing authority could not ignore that mandate, and the earlier order remained a relevant and cogent factor even though income-tax proceedings are not governed by strict res judicata. The analysis also notes that a statutory remedy was futile where the same foundational issue had already been decided in the assessee's favour by the Tribunal. The assessment and appellate orders were therefore set aside and the matter required fresh reconsideration after notice to the assessee. en-us Wed, 11 Sep 1996 00:00:00 +0530 Sat, 12 Sep 2009 13:45:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16825 A prior Tribunal direction setting aside an assessment and requiring fresh disposal in accordance with law was treated as binding for the later assessment year. The assessing authority could not ignore that mandate, and the earlier order remained a relevant and cogent factor even though income-tax proceedings are not governed by strict res judicata. The analysis also notes that a statutory remedy was futile where the same foundational issue had already been decided in the assessee's favour by the Tribunal. The assessment and appellate orders were therefore set aside and the matter required fresh reconsideration after notice to the assessee. Case-Laws Income Tax Wed, 11 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16825