2009 (1) TMI 867

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..... onsideration :- "1. Whether the appellant/assessee can rely upon the orders passed by the Tribunal previously after having made a concession before the Tribunal that the case in hand could be decided on merits independent of any such previous decisions? 2. Whether the Tribunal could have disagreed with the decision rendered earlier by a Co-ordinate Bench of the Tribunal in relation to anoth .....

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..... w of the concession made by learned counsel for the assessee before the Tribunal. 3. Hon'ble Mr. Justice Badar Durrez Ahmed took the view that the decision rendered by the Tribunal in respect of the assessment year 1991-92 could not have been overlooked while deciding the appeal for the assessment year 1992-93. Therefore, the matter ought to have been referred to a Larger Bench of the Tribunal in .....

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..... ntroversy, therefore, needs to be resolved and judicial propriety requires that in a situation such as this the matter should be heard by a Larger Bench. 7. Under the circumstances, the two substantial questions that have been referred for decision are answered by holding that the appropriate course of action would be for Question No. 3, as framed on 24-2-2006 to be heard and decided by a three-M .....

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