https://www.taxtmi.com/caselaws?id=441119 The Court held that the previous judgment by a Three Judge Bench addressing the issues raised in the special leave petition must be followed. Emphasizing the importance of finality in litigation, the Court stated that a subsequent judgment overruling the previous one would only affect cases decided after the overruled judgment. Citing the Explanation to Order XLVII Rule 1 of the Code of Civil Procedure, the Court dismissed the special leave petition and disposed of any pending applications, underscoring the principles of public policy and justice in upholding the previous judgment. en-us Mon, 03 Jul 2023 00:00:00 +0530 Wed, 16 Aug 2023 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441119 The Court held that the previous judgment by a Three Judge Bench addressing the issues raised in the special leave petition must be followed. Emphasizing the importance of finality in litigation, the Court stated that a subsequent judgment overruling the previous one would only affect cases decided after the overruled judgment. Citing the Explanation to Order XLVII Rule 1 of the Code of Civil Procedure, the Court dismissed the special leave petition and disposed of any pending applications, underscoring the principles of public policy and justice in upholding the previous judgment. Case-Laws Income Tax Mon, 03 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441119