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Judicial rulings 260A (Question of law or fact (rule of law is to be…
Judicial rulings 260A
Question of law or fact
rule of law is to be applied to undisputed facts, it is a question of law
something more than application of law is required in order to reach a final conclusion, it is a question of fact
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What is applicable to the Courts inferior to the Supreme Court with equal force apply to the Tribunals which are inferior to the High Court over which the Court has corrective jurisdiction under the Constitution
two judgments of the Supreme Court by EQUAL STRENGTH of Judges, High Courts / Tribunals are bound to follow the judgment which is later in point of time on the same issue by equal strength of Judges
Review or rectification
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High Court cannot correct any mistake which is not apparent on face of record but requires long-drawn argument to establish same or in respect whereof two opinions ARE possible-
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OTHER HIGH COURT'S ORDER
Unless a judgment of another High Court dealing with an identical of comparable provision can be regarded as per incurium, (JUDEGEMENT DECIDED WITHOUT STATUTORY PROVISION OR EARLIER JUDEGEMENT) ; it should be ordinarily followed
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Remand
can directly remand the appeal filed by the assessee to the Commissioner (Appeals) for a decision on merits.