2015 (5) TMI 309

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..... Mr. S. Ravi, Senior Advocate JUDGMENT Kalyan Jyoti Sengupta C. J.- Mr. S. Ravi, learned senior advocate, appears in response to the pre-admission notice on behalf of the assessee. We have heard Mr. B. Narasimha Sarma, learned counsel for the appellant. 2. We admit the appeal for statistical purpose on the following substantial question of law :          .....

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..... decision of the Special Bench is upset by this court, it binds smaller Bench and co-ordinate Bench of the Tribunal. Under the circumstances, it is not open to the Tribunal, as rightly contended by Mr. Narasimha Sarma, learned counsel, to remand on the ground of pendency on the same issue before this court, overlooking and overruling, by necessary implication, the decision of the Special Bench. We .....

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