ASSTT.COMMNR. TAXES OFFICER, BHARATPUR vs KANTA PRASAD SHARMA

The Supreme Court set aside the previous order and remitted the matter to the High Court for de novo consideration, emphasizing the need to take into account the judgments of this Court. The decision indicates the importance of adhering to established precedents in the judicial process. The civil appeal was disposed of accordingly, directing a fresh examination of the case by the High Court.