TMI Blog2008 (1) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... n - ITA 854/2007 - - - Dated:- 11-1-2008 - Madan B.Lokur, J.(oral) After hearing learned counsel for the parties, we admit this appeal and while dispensing with the filing of paper book, we frame the following substantial question of law for consideration: Whether the Income Tax Appellate Tribunal was justified in differing with the view taken by a co-ordinate Bench of the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 873/Del/1991 relevant for the assessment year 1985-86. The Tribunal did not give its own reasons while disposing of the appeal of the Revenue but relied upon the basis and reasons given by the Commissioner, which it found to be sound and convincing, so as not to warrant any interference with the order passed by the Commissioner. When the same issue arose in the present assessment year 1992-93, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st April, 1988 which was, therefore, not applicable in respect of the assessment year 1985-86; secondly, that some of the decisions cited before the Tribunal in the present matter were not cited on the earlier occasion; thirdly, that the issue raised was 'sensitive' and was not deliberated upon by the Tribunal on the earlier occasion. On this basis, the Tribunal declined to follow the order pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to refer the matter to a Larger Bench.' In Sundarjas Kanyalal Bhatija and Ors. v. Collector, Thane, (1989) 3 SCC 396, the Supreme Court held as follows: 'The judicial decorum and legal propriety demand that where a learned Single Judge or a Division Bench does not agree with the decision of bench of co-ordinate jurisdiction, the matter shall be referred to a larger bench. It is a subversion ..... X X X X Extracts X X X X X X X X Extracts X X X X
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