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Conflict of judicial opinion does not entitle Dept to seek reference to Special Bench
Case Law Details
- Case Name
- DDIT Vs. Reliance Communication Ltd (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Mumbai
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DDIT Vs. Reliance Communication Ltd (ITAT Mumbai)
Revenue has filed an application before the Honorable President for making a reference to the Special Bench. The Honorable President vide its order dated 12/12/2017 directed the Registry to put up the matter before Division Bench for making recommendation as the whether or not Special Bench needs to be constituted in these appeals.
So far as Constitution of special Bench is concerned, a reference to constitute a Special Bench flows from the members and not from the parties to the case. Furthermore, such a reference can be made by the members wh...
The parties are entitled to seek special bench. The Supreme Court has said the President constitutes special bench by way of administrative orders also. Pl see 218 ITR 275