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Decision of special bench is to be followed by other benches unless reversed by High Court
Case Law Details
- Case Name
- Income Tax Officer Vs Smt. Zeenat N. Shaik (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2009- 10
- Courts
- All ITAT, ITAT Mumbai
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From the clarification issued by the Hon’ble High Court, it is clear that until and unless the decision of Marilyn Shipping & Transport (supra) is reversed by the Court, it is binding on all the benches of the Tribunal. We find that Hon’ble Court has held that judicial discipline mandates that the decision of the special bench has to be followed by other benches. As on today, the stay order granted by the Hon’ble Court has been vacated and the order of the special bench is binding on other benches of the Tribunal. Therefore, respectfully following the sam...
i believe taxguru need to register our views by their non implementation moderation doctrine; if they do not air the views how honorable courts may understand how common man judges things, after all jury system only decided major issues, ordinary men of common sense only gave a law for hummans to follow not great ‘gurus’!
Had i been on hon HC bench, when ITATs basically fact finding tribunals where is the veracity of special benches under Articles of the constitution of India, ,after all would be my first question, if they constitute constitutional benches naturally such benches are non est legally as court process cannot go on perpetually for years that is itself arbitrary process, why tax payers need form an association f tax payers and file PIL against arbitrary process of law taken into hands life of any man cannot be extended perpetually ever by any great medical scientists but legal process goes on and on for years even after the death of the appellants..when so what do we call this legal process common sensencically!