2017 (1) TMI 1772

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..... this conduct of the Revenue will set a bad precedent. In that event tomorrow assessees also will openly defy binding orders and directions of a Tribunal. The Tribunal is a last fact-finding Court of appeal and presided over by a retired Judge of the High Court. Its Benches also comprise of Members (Judicial and Technical). They exercise judicial powers. In the circumstances, their orders bind the .....

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..... se orders. Else, this conduct of the Revenue will set a bad precedent. In that event tomorrow assessees also will openly defy binding orders and directions of a Tribunal. The Tribunal is a last fact-finding Court of appeal and presided over by a retired Judge of the High Court. Its Benches also comprise of Members (Judicial and Technical). They exercise judicial powers. In the circumstances, their .....

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→ Full Text of the Document

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