In view of the discussions and after perusal of the judgments ...
Single Member Bench Can Clarify Division Bench Orders Per Act Provisions, Following Case Facts and Doctrine of Necessity.
May 13, 2020
Case Laws Direct Taxes AT
In view of the discussions and after perusal of the judgments cited by both the parties it is held that the Single Member Bench can clarify the orders passed by the Division Bench under the relevant provisions of the said Act discussed above in the given facts and circumstances of the case and also by following the doctrine of necessity.
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