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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether a reference to a larger Bench was competent when the question referred had already been finally decided between the same parties, and whether the doctrine of res judicata barred reopening that concluded issue.
Analysis: A reference to a larger Bench lies to resolve disagreement on a pure question of law already settled by a co-ordinate Bench. Where the earlier decision has conclusively determined an issue arising from the same proceedings between the same parties, and that decision has attained finality, the subsequent Bench cannot reopen it by treating the matter as a fresh reference. The bar of res judicata applies not only to subsequent suits but also to writ proceedings and to later stages of the same litigation. The Court held that the question referred was, in substance, a concluded issue of fact or at most a mixed question of law and fact, and therefore could not be re-agitated through a larger Bench reference.
Conclusion: The reference was incompetent and was returned to the referring Bench without decision on the referred question; the earlier final determination remained binding between the parties.
Final Conclusion: A concluded issue between the same parties cannot be reopened by reference to a larger Bench, and finality of the earlier adjudication prevails under the doctrine of res judicata.
Ratio Decidendi: Section 11 of the Code of Civil Procedure, 1908 bars reopening of an issue finally decided between the same parties, and a larger Bench reference cannot override that finality where the referred matter is not a pure question of law.
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