https://www.taxtmi.com/caselaws?id=397398 Subordinate quasi-judicial authorities must give effect to binding appellate orders in an assessee's own case for earlier years when those orders have not been stayed or set aside. If later assessment proceedings involve identical transactions and facts, the authority cannot disregard the earlier relief merely because the department intends to challenge it or prefers a different view; any departure requires a reasoned factual distinction. On this footing, an assessment and demand based on the same issue could not be sustained, and the matter was remitted for fresh consideration after hearing the assessee and accounting for the earlier appellate orders. en-us Wed, 12 Aug 2020 00:00:00 +0530 Tue, 18 Aug 2020 06:41:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397398 Subordinate quasi-judicial authorities must give effect to binding appellate orders in an assessee's own case for earlier years when those orders have not been stayed or set aside. If later assessment proceedings involve identical transactions and facts, the authority cannot disregard the earlier relief merely because the department intends to challenge it or prefers a different view; any departure requires a reasoned factual distinction. On this footing, an assessment and demand based on the same issue could not be sustained, and the matter was remitted for fresh consideration after hearing the assessee and accounting for the earlier appellate orders. Case-Laws VAT and Sales Tax Wed, 12 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397398