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2016 (4) TMI 761 - KARNATAKA HIGH COURT

2016 (4) TMI 761 - KARNATAKA HIGH COURT - TMI - Validity of different view taken by Court - Tribunal has already decided the matter in case of original petitioner - Appellant contended that it could be made permissible if the higher forum had taken a different view - Held that:- if any 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 .....

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learned Single Judge is not carried before 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.- Appeal disposed of - Writ Appeal No. 764 of 2015 (T-RES) - Dated:- 15-2-2016 - Jayant Patel And S. Sujatha, JJ. For the Appellant : Sri.K.M.Shivayogiswamy, AGA For the Respo .....

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rder. 2. We have heard Sri K.M.Shivayogiswamy, learned Additional Government Advocate appearing for the appellant. 3. The contention raised on behalf of the appellant was that after the Tribunal decided the matter in case of the original petitioner, this Court had taken a different view, resultantly the rectification order was passed for assessment. It was submitted that such could be made permissible if the higher forum had taken a different view. However, the learned Counsel fairly conceded th .....

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