https://www.taxtmi.com/caselaws?id=40296 A party cannot accept an earlier High Court ruling in one matter and later contest its correctness in another case involving a different assessee without showing a proper challenge to that ruling. Here, the Revenue failed to demonstrate that it had pursued, or even adequately explained, any challenge against the earlier judgment. The Court therefore declined to examine the correctness of that decision and did not entertain the Revenue's challenge in the present appeal. en-us Wed, 06 Dec 2000 00:00:00 +0530 Sat, 25 Aug 2018 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40296 A party cannot accept an earlier High Court ruling in one matter and later contest its correctness in another case involving a different assessee without showing a proper challenge to that ruling. Here, the Revenue failed to demonstrate that it had pursued, or even adequately explained, any challenge against the earlier judgment. The Court therefore declined to examine the correctness of that decision and did not entertain the Revenue's challenge in the present appeal. Case-Laws Income Tax Wed, 06 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40296