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TMI Blog2014 (7) TMI 1285X X X X Extracts X X X X X X X X Extracts X X X X ..... 7.2008 in the case of Commissioner of Income Tax v/s M/s C.C. Chokshi & Company [2008 (7) TMI 1055 - BOMBAY HIGH COURT]. We have been shown another order following this judgment and delivered in relation to the same Assessee/ M/s A.F. Ferguson and Company.[2012 (1) TMI 357 - BOMBAY HIGH COURT]. We are of the opinion that simple answer to this contention is that so long as the judgment delivered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge in Income Tax Appeal (Lodging) No.87/2011. The order dated 21.07.2011 delivered in Income Tax Appeal (Lodging) No.87/2011 by this Court deals with identical question and which is to be found at page 4 of the present paper book and as question (a) in the order dated 21.07.2011. 2 In relation to that the Division Bench in its order dated 21.07.2011 held that it is squarely covered in favour of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion is at large. 4 We are of the opinion that simple answer to this contention is that so long as the judgment delivered by this Court and which is final is not set aside by the higher court, it continues to bind us. That appeal is filed against that judgment and which appeal is pending, is no answer. We will go by the binding principle and judicial discipline. In doing so we would be upholding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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