TMI Blog2024 (2) TMI 950X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment year 2010-11 in THE COMMISSIONER COMMERCIAL TAX LKO. VERSUS S/S JOHN OKAY AND MOHAN LTD. [ 2015 (12) TMI 1898 - ALLAHABAD HIGH COURT] - HELD THAT:- The principles of res-judicata do not apply squarely for one assessment year to the other. However, keeping in mind the doctrine of finality, unless there is a marked change from one assessment year to the other, the department cannot be allowed to take a different stand. The above principle has been upheld by the Supreme Court in a catena of judgments including BHARAT SANCHAR NIGAM LTD. (BSNL) VERSUS UNION OF INDIA [ 2006 (3) TMI 1 - SUPREME COURT ], wherein the Supreme Court has held Where facts and in a subsequent assessment year are the same, no authority whether qushi-jud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble? (2). Whether the Tribunal was justified in affirming levy of entry tax on craft paper and not considering that identical issue been decided in favour of the applicant by this Hon'ble Court for the assessment year 2010-11, and the assessing authority for the subsequent years 2012-13 to 2017-18 has already accepted that entry tax would not be leviable on the craft paper purchased by the applicant from outside the local area, since it is not used for writing, printing and packing within the local area, by the applicant? 3. It is to be noted that for the same assessee on the same issue the Tribunal had held in favour of the assessee for the assessment year 2010-11. The matter was carried to this High Court by way of Sales/Tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... take a different view. This mandate is subject only to the usual gateways of distinguishing the earlier decision or where the earlier decision in per-incuriam. However, these are fetters only on a coordinate bench which, failing the possibility of availing of either of these gateways, may yet differ with the view expressed and refer the matter a Bench of superior strength or in some cases to a Bench of superior jurisdiction. 6. In the light of the above, it is clear that as no new facts have emerged in the present case, the questions of law have to be decided in favour of the assessee. Accordingly, the revision petition is allowed. Consequential reliefs to follow. 7. Any amount that has been deposited by the assessee in relation to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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