Constitution of Special Bench to resolve conflicting appellate decisions enables authoritative guidance and permits expedited precedent-setting reference. Request the President of the Income-tax Appellate Tribunal to constitute a Special Bench to decide selected appeals identified by Commissioners where different Tribunal Benches have given varying decisions, thereby producing an authoritative decision to guide other Benches and lower authorities, with the prospect thereafter of presenting a test case for expedited higher-court consideration if required.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Constitution of Special Bench to resolve conflicting appellate decisions enables authoritative guidance and permits expedited precedent-setting reference.
Request the President of the Income-tax Appellate Tribunal to constitute a Special Bench to decide selected appeals identified by Commissioners where different Tribunal Benches have given varying decisions, thereby producing an authoritative decision to guide other Benches and lower authorities, with the prospect thereafter of presenting a test case for expedited higher-court consideration if required.
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