TMI BlogBinding nature of Tribunal Order - Principle of “consistency” - Not only the Tribunal but all the...Binding nature of Tribunal Order - Principle of “consistency” - Not only the Tribunal but all the Authorities subordinate to it are bound to follow and comply with the law laid down by the Tribunal. This is necessary to maintain judicial discipline and avoid uncertainty in law. The Tribunal may, in appropriate cases, take a view different from the one taken by it earlier if there is change in law or the fact situation in the context whereof the law was declared by it earlier. The Assessing Autho..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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