Appeal Dismissed to Avoid Inconsistent Orders on Similar Issues; Reference to Res Judicata Principle Explained.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Revenue Appeal against one order of Commissioner Appeal whereas Commission has decided two cases simultaneously on similar issues - Though res judicata may not strictly apply to the orders passed by the Commissioner (Appeals), but the aid of such principles can be taken. In the present case if this appeal is allowed, two inconsistent orders will come into existence. The present appeal, therefore, is liable to be dismissed for this reason.....