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2015 (5) TMI 309 - ANDHRA PRADESH HIGH COURTRemand for re decision - disallowance u/s 40(a)(ia)Special Bench decision of the Tribunal in Merilyn Shipping & Transports [2012 (4) TMI 290 - ITAT VISAKHAPATNAM] on the issue though the appeal against the same is pending adjudication before the hon'ble court - Held that:- Until and unless the decision of the Special Bench is upset by this court, it binds smaller Bench and co-ordinate Bench of the Tribunal. Under the circumstances, it is not open to the Tribunal, as rightly contended by Mr. Narasimha Sarma, learned counsel, to remand on the ground of pendency on the same issue before this court, overlooking and overruling, by necessary implication, the decision of the Special Bench. We simply say that it is not permissible under quasi-judicial discipline. Under the circumstances, we set aside the impugned judgment and order, and restore the matter to the file of the Tribunal which will decide the issue in accordance with law and it would be open to the Tribunal either to follow the Special Bench decision or not to follow. If the Special Bench decision is not followed, obviously remedy lies elsewhere. - Decided in favour of assessee for statistical purposes.
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