Wisdom of court below has to yield to higher wisdom -Tej International (Del)Trib 69TTJ650 .Held by Bombay high court that this position is not altered even if judgement of higher judicial forum is from non jurisdictional High court Godavari Devi Saraf (1978) 113 ITR 589 (BOM)- Followed in BIG BAGS INTERNATIONAL (PARA 19)