issue at once gives rise to the question of precedent or judicial comity. How far the facts before the Tribunal in H.C. Shah ... decision, though he will normally follow it on the principle of Judicial comity, in order to avoid conflicts of authority and to secure certainty
assessee's own
case. So the doctrine of Judicial comity, the order of Ld. CTT(A) should be
respected. Reliance is placed on Judgment ... doctrine of judicial comity only applicable when the
decision is accepted by the department in the first place. The department did
not accept the said
issue at once gives rise to the question of precedent or judicial comity. How for the facts before the Tribunal in H. C. Shahs case ... decision, though he will normally follow it on the principle of judicial comity, in order to avoid conflicts of authority and to secure certainty
same High
Court. It would be judicial impropriety to ignore that
decision. Judicial comity demands that a binding decision to
which his attention had been
same High Court. It would be judicial impropriety to ignore that decision. Judicial comity demands that a binding decision to which his attention had been
National Laminate Corporation, Mumbai vs Cpc (Tds), Mumbai on 10 December, 2019
1
ITA No
Lawmen Concepts Pvt. Ltd., Mumbai vs Dcit-Cpc-Tds , Mumbai on 10 January, 2020
1
binding on the subordinate Court ignoring such law will be a judicial impropriety.
Sreedharan Kallat v. Union of India ... inconsistency with rules. Such a view of the Tribunal - held against judicial comity and propriety.
In case of State of Maharashtra and Ors. v. Mana
same High Court. It would be judicial
impropriety to ignore that decision. Judicial comity demands that a binding
decision to which his attention had been
page 909):
'Certainty of the law, consistency of rulings and comity of courts all flowering from the same principle-converge to the conclusion that ... decision, though he will normally follow it on the principle of judicial comity, in order to avoid conflict of authority and to secure certainty
