TMI Blog2015 (5) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. S. Ravi, learned senior advocate, appears in response to the pre-admission notice on behalf of the assessee. We have heard Mr. B. Narasimha Sarma, learned counsel for the appellant. 2. We admit the appeal for statistical purpose on the following substantial question of law : Whether the learned Tribunal was justified in law on the facts and circumstances of this case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 j ..... X X X X Extracts X X X X X X X X Extracts X X X X
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