In the taxation law
shashikant bhardwaj
(Querist) 11 June 2013
This query is : Resolved
what is the difference between larger bench and special bench in taxation Law
Vineet
(Expert) 10 December 2013
A larger bench of ITAT is constituted when there are differences between members of division bench. Either, the matter is referred to a third member who hears the case independantly and concurs with opinion of one of the members or all the three members sit together to hear the case. The hearing is limited to specific case referred to larger bench.
Special bench is constitued when a coordinate bench (division bench) disagrees with earlier decision or decision of other bench. The matter is then referred to President of ITAT who constitutes special bench of three members. Many cases on identical issue can be bundled with Special Bench hearing and other parties can also join as interveners. An special bench decision is binding on all benches unless the same is overruled by a high court decision or another special bench of larger strength.
