Zile Singh v. State of Haryana

M/S. Shirlal Milk Producers Co-Operative Society Limited, Bethangady vs. The Income Tax Officer, Ward-1, Puttur

In the result, the appeal filed by the assessee is allowed

Bench: Shri Chandra Poojariassessment Year : 2018-19

…d thus prevents bias, prejudice and arbitrariness and avoids inconsistent / divergent decisions. It prevents uncertainty and ambiguity in law [Union of India v. Raghubir Singh, (1989) 2 SCC 754; and Justice R V Raveendran : "Precedents - Boon or Bane", (2015) 8 SCC 1 (J)]. 4.4 The courts have to nurture, strengthen, perpetuate and proliferate certainty of law and not deracinate its clarity (Vide: State of U.P. v. Ajay Kumar Sharma, (2016) 15 SCC 289)......................................." 4.5. From the above it is clear that the decision of the High Court are binding on the courts/ tribunal situated within the…