{"id":37897,"date":"2023-11-02T08:08:30","date_gmt":"2023-11-02T02:38:30","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=37897"},"modified":"2023-11-03T05:47:10","modified_gmt":"2023-11-03T00:17:10","slug":"binding-nature-of-smc-bench-decision","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/binding-nature-of-smc-bench-decision\/","title":{"rendered":"BINDING NATURE OF SMC BENCH DECISION"},"content":{"rendered":"<p>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 .<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[1021],"qa_category":[23],"qa_tag":[134,1079,1078,1010],"class_list":["post-37897","qa","type-qa","status-publish","hentry","qa_expert-ksa-legal-chambers","qa_category-income-tax","qa_tag-appellate-tribunal","qa_tag-binding-nature-of-smc-decision","qa_tag-binding-precedent","qa_tag-precedent"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/37897","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=37897"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37897"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=37897"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=37897"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=37897"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}