Case Law Details
Case Name : ACIT Vs Amit Naresh Sinha (ITAT Mumbai)
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 t
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i sometimes wonder why the honorable do not understand the judicial norms? Does it mean the selection committee of members not properly evaluated? whatever it is assessees run to pillar to post is it fair under Art 14 of the constitution when read with Art 265 of due procedure…?
Anyway it is here FAA did a correct job indeed,
Complications arose thanks to great AO’s unnecessary appeals… that the courts passed strictures and yet AOs continue may be thinking they are over wise, indeed to be curbed by the controlling commissioners as warned by CBDT by its recent circular which warned even higher authorities that is a world known fact…see who is the sufferer!