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3rd Member opinion binding on Account member
Case Law Details
- Case Name
- Tulip Hotels Pvt. Ltd. Vs. DCIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2004-05 and 2005-06
- Courts
- All ITAT, ITAT Mumbai
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The opinion expressed by the Third Member was very much binding on the Account member and he was bound to follow the opinion of the Third Member in its true letter and spirit.
On a difference of opinion among the two Members of the Tribunal, the ld.Third Member was called upon to answer two questions on which there was difference of opinion among the two members who framed the questions and the ld.Third Member in a well considered order, answered the reference by giving sound and valid reasons agreeing with the views of the ld. Judicial Member. Thus, the majority view was in favour of the asse...
