If that judgment goes to appeal, the appellate court will have the opportunity to review both the precedent plus the case under appeal, Probably overruling the previous case law by setting a different precedent of higher authority. This could materialize several times as the case works its way through successive https://caselawsindhhighcourt59380.actoblog.com/38008408/the-definitive-guide-to-case-law-on-tax-year-barred-by-time-income-tax