Union Of India And Ors. vs Kaumudini Narayan Dalal And Anr.

The Supreme Court held that the Revenue cannot challenge the correctness of a High Court judgment in Pradip Ramanlal Sheth v. Union of India [1993] 204 ITR 866 without having filed an appeal against it. The Court emphasized that if the Revenue disagreed with the judgment, it was required to appeal rather than selectively accept it in other cases. Consequently, the civil appeal was dismissed without costs, reinforcing the principle of finality in judicial decisions unless properly contested.