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Income Tax - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Power of Tribunal when it disagree with earlier decision of ...

Case Laws     Income Tax

July 24, 2019

Power of Tribunal when it disagree with earlier decision of Tribunal - there are only two methods to disagree is either the decision is per in-curium or the decision is distinguishable on the factual matrix - if for other than these two reasons, in view of the Court or the Tribunal the earlier decision is not acceptable to it, then the option is to refer it to a Larger Bench of the Court or the Tribunal

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