Appellate Authority Findings on Identical Transactions Must Be Followed by Adjudicating Authority for Consistency in Assessment Years.

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....Principles of Natural Justice - once there is a finding on identical transactions given by the Appellate Authority in respect of two Assessment Years in the case of an Assessee, unless that is set aside or the order is suspended by a competent court or authority, Respondent Adjudicating Authority was bound to follow the orders of the Appellate Authority for subsequent years - HC....