https://www.taxtmi.com/caselaws?id=299159 A tribunal cannot refuse to give effect to a final High Court judgment in the same parties' case merely because a later single-judge decision elsewhere takes a contrary view. The earlier judgment had not been set aside by a larger Bench or by the Supreme Court and therefore remained binding and final. A subordinate forum has no jurisdiction to sit in appeal over such an order or decline compliance with it on the basis of a later inconsistent view in another matter. The High Court erred in endorsing that refusal, and the correction of the revenue record on the basis of the final judgment was held unsustainable. en-us Fri, 17 Oct 2014 00:00:00 +0530 Mon, 14 Nov 2022 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299159 A tribunal cannot refuse to give effect to a final High Court judgment in the same parties' case merely because a later single-judge decision elsewhere takes a contrary view. The earlier judgment had not been set aside by a larger Bench or by the Supreme Court and therefore remained binding and final. A subordinate forum has no jurisdiction to sit in appeal over such an order or decline compliance with it on the basis of a later inconsistent view in another matter. The High Court erred in endorsing that refusal, and the correction of the revenue record on the basis of the final judgment was held unsustainable. Case-Laws Indian Laws Fri, 17 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299159