REJECTING THE RATIO OF REGIONAL COURT

[vsaiyar]

It is seen that many assessing officers reject the ratio laid down by the jurisdictional high courts on the ground that the department did not accept that decision and that second appeal is not preferred as the revenue effect was low.  There is no way one could ascertain whether the statement of the AO is genuine or it is only a pretense.  Is there any judgement of any court which discourages this type of practice by the assessing authorities?