itat judgment on multi state cooperative credit society

if judgment itself contained that this judgment related to only this case and fact , then this judgment not applicable to other cases pending for the same reasons ?

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  When the assessment is made as per the Face less Scheme , Which will be Jurisdictional Appellate Tribunal /High Court orders will be binding on the Assessing Officer ?

in the case of a faceless asst/appeal , which will be jurisdictional itat/HC whose orders/judgements will be binding on the officer? a] as per address of Assessee or b] address of officer ?

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