Case Law Details
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 same, we hold that the FAA was justified in following the order of Marilyn Shipping & Transport (supra). Considering the facts of the case and the clarification issued by the Hon’ble Andhra Pradesh High Court on 24.06.2014 in the case of Janapriya Engineers Syndicate, we decide the effective ground of appeal in favour of the assessee and confirm the order of the FAA.
INCOME TAX APPELLATE TRIBUNAL, MUMBAI
Before Shri D. Manmohan, Vice President and
Shri D. Karunakara Rao, Accountant Member
ITA No. 13/Mum/2013 (Assessment Year: 2009-10)
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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!