Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2016 (4) TMI 761

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y party to the proceedings or party to the decision is permitted to reopen the issue which stood concluded by the earlier decision on a mere ground that subsequently legal position is altered, not only the sanctity of the order would be lost but it would resultant to opening a pandora box. Such is neither conceived nor can be permitted in the system of administration of justice. Once a decision ha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ogiswamy, AGA For the Respondent : None JUDGMENT The present appeal is directed against the order dated 31.07.2014 passed by the learned Single Judge of this Court in W.P.No.12380/2014 and W.P.Nos.16018- 16028/2014, whereby the learned Single Judge has for the reasons recorded in the order allowed the writ petitions and has further directed the respondent authority to give effect to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... higher forum. He submitted that the learned Single Judge ought to have relegated the original petitioner to the remedy of appeal instead of entertaining the petition under Article 226 of the Constitution of India and hence, the matter deserves consideration. 4. It is hardly required to be stated that once there is a bipartite decision of the competent Court or a forum or a Tribunal, it binds th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... fore the higher forum, meaning thereby the Department accepted the decision of the Tribunal. Once the Department having accepted the decision of the Tribunal, it would not be open to the Officer of the Department to re-open the issue may be under the guise of rectification or otherwise. 7. The learned Single Judge has gone by the correct principle and if we consider the above referred reasons w .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates