The decisions of the Hon’ble non-jurisdictional High Court have ...

High Court decisions outside jurisdiction hold no weight; precedents remain binding unless overturned by higher authority.

December 16, 2022

Case Laws Income Tax AT

The decisions of the Hon’ble non-jurisdictional High Court have no relevance in the present context. It is also elementary in law that the mere pendency of the appeal, against a binding judicial precedent, in a higher judicial forum does not dilute, curtail or otherwise narrow down its binding nature. As long as the binding judicial precedent holds good in law, as it does unless it is upturned or reversed by a higher judicial forum, it binds the lower judicial forums. - AT

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The decisions of the Hon’ble non-jurisdictional High Court have ...

High Court decisions outside jurisdiction hold no weight; precedents remain binding unless overturned by higher authority.

December 16, 2022

Case Laws Income Tax AT

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