Power of Tribunal when it disagree with earlier decision of ...

Tribunal Options: Deem Decision Per Incuriam, Distinguishable, or Refer to Larger Bench for Reconsideration for Consistency.

July 24, 2019

Case Laws Income Tax HC

Power of Tribunal when it disagree with earlier decision of Tribunal - there are only two methods to disagree is either the decision is per in-curium or the decision is distinguishable on the factual matrix - if for other than these two reasons, in view of the Court or the Tribunal the earlier decision is not acceptable to it, then the option is to refer it to a Larger Bench of the Court or the Tribunal

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Power of Tribunal when it disagree with earlier decision of ...

Tribunal Options: Deem Decision Per Incuriam, Distinguishable, or Refer to Larger Bench for Reconsideration for Consistency.

July 24, 2019

Case Laws Income Tax HC

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