2000 (12) TMI 5

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..... the apparent consideration - It is not open to the Revenue to accept earlier judgment of SC in the case of the assessee in that case & challenge its correctness in the case of other assessees without any reason - Civil Appeal No 1157 of 1998 with Civil Appeals Nos 1161, 1162, 1163, 1164, 1165, 1166 and 1167 of 1998and 4514 of 1999. - - - Dated:- 6-12-2000 - S. P. Bharucha, N. Santosh Hegde And .....

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..... st that a special leave petition was preferred against that judgment but he has no instructions as to what happened thereafter. Learned counsel for the respondents states that their enquiries with the Registry reveal that no appeal against that judgment was preferred by the Revenue. If the Revenue did not accept the correctness of the judgment in the case of Pradip Ramanlal Sheth [1993] 204 ITR .....

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