https://www.taxtmi.com/highlights?id=99681 Review jurisdiction was exercised to reopen earlier Tribunal orders because the Supreme Court's three-Judge Bench order recalling Ganpati Dealcom and granting liberty to seek review was treated as binding. The Tribunal held it had no competence to disregard that order or treat it as per incuriam, and a contrary Gauhati High Court view could not override binding Supreme Court precedent. On the Tribunal's earlier reasoning regarding review and delay, the review petitions were entertained, the delay in filing was condoned, and the matters were reopened. en-us Tue, 12 May 2026 08:50:36 +0530 Tue, 12 May 2026 08:50:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=99681 Review jurisdiction was exercised to reopen earlier Tribunal orders because the Supreme Court's three-Judge Bench order recalling Ganpati Dealcom and granting liberty to seek review was treated as binding. The Tribunal held it had no competence to disregard that order or treat it as per incuriam, and a contrary Gauhati High Court view could not override binding Supreme Court precedent. On the Tribunal's earlier reasoning regarding review and delay, the review petitions were entertained, the delay in filing was condoned, and the matters were reopened. Highlights Benami Property Tue, 12 May 2026 08:50:36 +0530 https://www.taxtmi.com/highlights?id=99681