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2016 (4) TMI 1340 - GUJARAT HIGH COURTCorrectness of the authority of the Tribunal to make a reference to a larger Bench - Tribunal was confronted with conflicting decisions of two benches of the Tribunal on an identical question of law arising in the said group of tax appeals - Held that:- When the Tribunal recorded that the two Benches had given diagonally opposite decisions, the Tribunal was perfectly justified in making a reference. Even if the department were of the opinion that one of the judgements could be distinguished on facts, the same would not give rise to a substantial question of law. Being a forum discharging judicial functions, the Tribunal was bound by the law of precedence. If two different benches of co-ordinate strength had given deferring opinions, the Tribunal had to refer the dispute to the Larger Bench. All the questions of law are, therefore, answered against the Revenue - appeal dismissed.
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