Tribunal held that  the Department’s appeal to the High Court, had been dismissed by the High Court and the appeal against the order of the High Court to the Supreme Court had been dismissed by the Supreme Court due to low tax effect. Since the Commissioner (Appeals) followed the order of the Tribunal and the orders of his predecessor for assessment years 2011-12 and 2012-13, which orders had become final, the orders appealed against did not suffer from any illegality or irregularity.( AY.2013-14, 2014-15)