Kolkata Tribunal now gives a detailed order considering A.P High Court's suspension order. In accepting the assessee's contention that inspite of the A.P High Court's suspension order, the spl bench judgement has binding force,it relies upon Calcutta High Court's case in Pijush Kanti Chowdhury vs. State of West Bengal & Supreme Court's judgement in the case of Shree Chamund Mopeds Ltd. AIR 1992 SC 1439, 1444 , both of which were referred to in the article "Despite Suspension, Special Bench Verdict In Merilyn Shipping Is Binding" ( see article section of ITATONLINE.
See the scanned copy of the order in the case of ITO Vs. MGB Transport at:
http://subashagarwal.blogspot.in
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