https://www.taxtmi.com/caselaws?id=40353 SC held that because this Court had not declared the law under Article 141, a Full Bench of the HC was not precluded from reviewing an earlier Division Bench decision and could examine, affirm or overrule the prior view. Finding that the Full Bench had not actually adjudicated the substantive issues, SC declined to decide merits under Article 136. The impugned High Court judgment was set aside, the appeal allowed, and all matters were restored to the Full Bench of the HC to be heard and decided in accordance with law. en-us Wed, 18 Sep 2002 00:00:00 +0530 Tue, 30 Sep 2025 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40353 SC held that because this Court had not declared the law under Article 141, a Full Bench of the HC was not precluded from reviewing an earlier Division Bench decision and could examine, affirm or overrule the prior view. Finding that the Full Bench had not actually adjudicated the substantive issues, SC declined to decide merits under Article 136. The impugned High Court judgment was set aside, the appeal allowed, and all matters were restored to the Full Bench of the HC to be heard and decided in accordance with law. Case-Laws Income Tax Wed, 18 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40353