https://www.taxtmi.com/highlights?id=65794 Judicial discipline - Where facts and law in a subsequent assessment year are the same, no authority whether quasi judicial or judicial can generally be permitted to take a different view. This mandate is subject only to the usual gateways of distinguishing the earlier decision or where the earlier decision is per incuriam. However, these are fetters only on a coordinate bench which, failing the possibility of availing of either of these gateways may yet differ with the view expressed and refer the matter to a bench of superior strength or in some cases to a bench of superior jurisdiction. - AT en-us Sat, 24 Sep 2022 12:35:59 +0530 Sat, 24 Sep 2022 12:35:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65794 Judicial discipline - Where facts and law in a subsequent assessment year are the same, no authority whether quasi judicial or judicial can generally be permitted to take a different view. This mandate is subject only to the usual gateways of distinguishing the earlier decision or where the earlier decision is per incuriam. However, these are fetters only on a coordinate bench which, failing the possibility of availing of either of these gateways may yet differ with the view expressed and refer the matter to a bench of superior strength or in some cases to a bench of superior jurisdiction. - AT Highlights Income Tax Sat, 24 Sep 2022 12:35:59 +0530 https://www.taxtmi.com/highlights?id=65794