https://www.taxtmi.com/caselaws?id=40304 A Constitution Bench decision binds a Bench of two judges under the doctrine of judicial discipline and stare decisis, even if the judges doubt its correctness. The proper course is to follow the precedent until it is overruled by a larger Bench, and if reconsideration is thought necessary, to seek reference to a larger Bench rather than disregard the earlier ruling. The Court noted that the appropriate procedural response to such doubts is reference, although the present matter was directed to be heard and decided by a two-judge Bench. en-us Wed, 25 Apr 2001 00:00:00 +0530 Fri, 24 Aug 2018 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40304 A Constitution Bench decision binds a Bench of two judges under the doctrine of judicial discipline and stare decisis, even if the judges doubt its correctness. The proper course is to follow the precedent until it is overruled by a larger Bench, and if reconsideration is thought necessary, to seek reference to a larger Bench rather than disregard the earlier ruling. The Court noted that the appropriate procedural response to such doubts is reference, although the present matter was directed to be heard and decided by a two-judge Bench. Case-Laws Income Tax Wed, 25 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40304