Order passed by Tribunal in prior assessment years is followed for successive years in relation to same assessee, then, reference to order must be correctly denoted

IT/ILT : Where any order passed by Tribunal in prior assessment years is followed for successive years in relation to same assessee, then, reference to order must be correctly denoted
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[2014] 48 taxmann.com 243 (Bombay)
HIGH COURT OF BOMBAY
Commissioner of Income-tax-6, Mumbai
v.
Diamond Dye-Chem Ltd.*
S.C. DHARMADHIKARI AND B.P. COLABAWALLA, JJ.
IT APPEAL NO. 110 OF 2012†
JUNE  26, 2014
Section 254, read with section 92C, of the Income-tax Act, 1961 - Appellate Tribunal - Orders (General principles) - Assessment year 2003-04 - Whether if any order passed by Tribunal in prior assessment years is followed for successive years in relation to same assessee, then, it must indicate with sufficient clarity, issue dealt with, number of appeal and date of its order and reference to order must be correctly denoted - Held, yes [Paras 8, 10 & 11] [Matter remanded]