1994 (12) TMI 179

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., Advocates, for the Appellants.  Shri V.C. Bhartiya, JDR, for the Respondent. [Order per : Harish Chander, President]. -  The matters were called. Shri G.L. Rawal, the learned advocate with Shri A. Samad, Advocate, has appeared on behalf of the appellants and Shri V.C. Bhartiya, the learned JDR, for the respondent. Shri Rawal drew the attention of the Bench to the Hon'ble Calcu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....C. Bhartiya pleaded that he does not know whether any appeal is pending before the Division Bench or not. He further stated that as a third Member, a recommendation should be must for remanding the matter to the original Bench and appropriate order be passed on the basis of the writ petition. 3. We have heard both the sides. The point of difference was referred to the President vide order dated....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ther members of the Appellate Tribunal, and such point or points shall be decided according to the opinion of the majority of the members of the Appellate Tribunal who have heard the case including those who first heard it." Hon'ble Allahabad High Court in the case of Jan Mohammed v. C.I.T., reported in AIR 1953 Allahabad 119 had held in para 2 as under :- * * * * * 4. In view of the abov....