https://www.taxtmi.com/caselaws?id=464088 The Delhi HC held that no substantial question of law arose because the tribunal had followed the binding decision in the assessee's own case, under which the relevant advance ruling had already been set aside in the assessee's favour. The Court treated the issue as no longer res integra and held that the tribunal was right to remand the matters to the Assessing Officer for action consistent with that binding precedent. It further held that pendency of a review petition in the Supreme Court did not suspend the operation of the relied-upon judgment in the absence of any stay. The appeals were dismissed. en-us Fri, 11 Nov 2022 00:00:00 +0530 Fri, 03 Oct 2025 18:59:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464088 The Delhi HC held that no substantial question of law arose because the tribunal had followed the binding decision in the assessee's own case, under which the relevant advance ruling had already been set aside in the assessee's favour. The Court treated the issue as no longer res integra and held that the tribunal was right to remand the matters to the Assessing Officer for action consistent with that binding precedent. It further held that pendency of a review petition in the Supreme Court did not suspend the operation of the relied-upon judgment in the absence of any stay. The appeals were dismissed. Case-Laws Income Tax Fri, 11 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464088