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2022 (1) TMI 1472

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..... as decided by HC [ 2018 (6) TMI 1202 - KARNATAKA HIGH COURT] no substantial question of law arises for consideration by this Court and therefore the appeal filed by the Revenue was dismissed. HELD THAT:- Considering the fact that the impugned order follows a previous precedent which has become final, we decline to interfere in the present special leave petition. We make it clear that all proceedin .....

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..... mpugned order follows a previous precedent which has become final, we decline to interfere in the present special leave petition. 2. However, we make it clear that all proceedings pending between the parties must be decided on its own merits in accordance with law. 3. All contentions available to both sides in the proceedings pending or to be pursued between the parties with regard to the subject .....

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