The petitioner has earned interest on fixed deposits which was shown as revenue receipts. Subsequent years the petitioner had changed the stand and treated the interests on fixed deposit as capital receipt. On appeal the Tribunal has accepted the stand of the petitioner. The revenue has filed an appeal before the High Court. The petitioner moved revision application for earlier years and contended that based on the order of Tribunal interest on fixed deposits are not taxable. The revision application was rejected by the Commissioner. On writ allowing the petition the Court held that the order of Tribunal is binding on the Commissioner and directed the Commissioner to pass an order by giving a reasonable opportunity of hearing, Court also observed that if commissioner desires to rely on any judgements he should give an opportunity to the petitioner to deal with those judgements. Relied on UOI v. Kamlakshi Finance Corporation Ltd 1992 Supp.(1) SCC 443. (AY. 2011-12, 2012-13)