Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2009 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (2) TMI 88 - HC - Income TaxWhether Tribunal should have referred the matter to special bench - once the Tribunal had come to the conclusion that the fact situation was identical, to the one obtaining in a decided matter, no coordinate bench of Tribunal has any right to record a contrary decision – The only course, that is open to the subsequent coordinate bench, would be to make a Reference to the President of the Tribunal as as per S. 255(3) of IT Act, 1961 to constitute a Special Bench to resolve the controversy
|