BINDING NATURE OF SMC BENCH DECISION

In case of assessee, SMC bench has decided the issue of validity of reassessment relying upon the Division bench decision of another Tribunal . Case of the other family member is before the Division Bench having identical facts . Whether Decision of SMC bench by JM is binding on the division Bench . Pl guide .

► Read Answer

  itat judgment on multi state cooperative credit society

if judgment itself contained that this judgment related to only this case and fact , then this judgment not applicable to other cases pending for the same reasons ?

► Read Answer